A company uses the aging of receivables method. During the year, the company recorded credit sales of $$640,000.$Before adjusting entries at year$-$end, the company has accounts receivable of $$370,000,$ of which $$58,000$ is past due, and the allowance account had a credit balance of $$2,800.$ The company expects it will not collect $9\%$ of the amount not yet past due and $23\%$ of the past due accounts. Which of the following adjusting entries will the company record at year$-$end?Transaction.Account TitleCreditB..D$.$Bad Debt ExpenseAllowance for Uncollectible AccountsBad Debt ExpenseAllowance for Uncollectible AccountsBad Debt ExpenseAllowance for Uncollectible AccountsAllowance for Uncollectible AccountsBad Debt ExpenseDebit$41,42041,42044,22044,22038,62038,62038,62038,620$