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 $16,500 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $400. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?

Bad Debts Expense	16,500
Allowance for Doubtful Accounts		16,500

Bad Debts Expense	16,100
Allowance for Doubtful Accounts		16,100

Bad Debts Expense	16,900
Allowance for Doubtful Accounts		16,900

Accounts Receivable	16,500
Bad Debts Expense	400
Sales		16,900

Accounts Receivable	16,900
Allowance for Doubtful Accounts		16,900