8. On December 31, 2019 a company's Accounts Receivable balance was $440,000. During the year the company recorded credit sales of $770,000. The company uses the allowance method to account for its receivables. The ending balance before adjusting entries are made in the Allowance for Bad Debts is $15,000 cr. Assume the company uses an aging schedule to determine its uncollectible accounts and determines the uncollectible amount of receivables to be $28,000. Which of the following would be included in the journal entry to record bad debt expense for the year? A. Debit to Bad Debt Expense for $28,000 B. Credit to Bad Debt Expense for $13,000 C. Credit to Allowance for Bad Debt for $13,000 D. Credit to Allowance for Bad Debt for $28,000