2- On 5/1/2021, MSN Company writes off as uncollectible 25% of its accounts receivable whose debit balance is 8,000 SAR. The account "allowances for doubtful accounts" has a debit balance of 4,000 SAR. On 5/1/2021, the entry in the journal is a- Debit allowances for doubtful accounts for 1,000 and credit account receivables for 1,000 b- Debit allowances for doubtful accounts for 2,000 and credit account receivables for 2,000