2. The following data are available for 201A: Sales, cash P100,000 Sales, credit 250.000 Accounts receivable, January 1 40,000 Accounts receivable, December 31 36,000 Allowance for doubtful accounts, January 1 2,000 Accounts written off during 201A 2.300 The journal entry to record bad debt expense for the period and to adjust the allowance account is to be based on an aging analysis of accounts receivable. The aging analysis of accounts receivable on December 31,201A reveals that P2,600 of existing accounts receivable estimated to be uncollectible. What is the amount of the bad debt expense entry to record the uncollectible account expense for 201A? a P4,900 b. P2.900 CP2.600 d. P2.300 are far 2014 Ranan