2. Hunter, Inc. analyzed its accounts receivable balances at December 31, and arrived at the aged balances listed below, along with the percentage that is estimated to be uncollectible: Aging Group 0-30 days past due Balance in A/R Probability of Non-collection $90,000 1% 31-60 days past due 20,000 2% 61-120 days past due 11,000 6% 121-180 days past due 6,000 10% Over 180 days past due 5,000 25% The company handles credit losses using the aging of accounts receivable method. The credit balance in the Allowance for Bad Debt (ABD) account is $820 on December 31, before adjusting entries. The adjusting entry for estimated bad debt on December 31 will include: a. A debit to Allowance for Bad Debt for $3,810 b. A credit to Allowance for Bad Debt for $3,810 C. A debit to Allowance for Bad Debt for $2,990 d. A credit to Allowance for Bad Debt for $2,990