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 $15,250 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $145. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?

Accounts Receivable	15,250
Bad Debt Expense	145
Sales		15,395

Bad Debt Expense	15,250
Allowance for Doubtful Accounts		15,250

Accounts Receivable	15,395
Allowance for Doubtful Accounts		15,395

Bad Debt Expense	15,395
Allowance for Doubtful Accounts		15,395

Bad Debt Expense	15,105
Allowance for Doubtful Accounts		15,105