A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that $17,250 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $425. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?

A.	Bad Debts Expense	17,250
	Allowance for Doubtful Accounts		17,250

B.	Bad Debts Expense	16,825
	Allowance for Doubtful Accounts		16,825

C.	Bad Debts Expense	17,675
	Allowance for Doubtful Accounts		17,675

D.	Accounts Receivable	17,250
	Bad Debts Expense	425
	Sales		17,675

E.	Accounts Receivable	17,675
	Allowance for Doubtful Accounts		17,675