A company has $104,000 in outstanding accounts receivable and it uses the allowance method to account for uncollectible accounts. Experience suggests that 4 of outstanding receivables are uncollect ble. The current balance before adjustments in the allowance for doubtful accounts is an $940 debit. The journal entry to record the adjustment to the allowance account includes a debit to Bad Debts Expense for Multiple Choice O 54.100 0 O $20 $5.100 0