A company uses the aging of recelvables method. During the year, the company recorded credit sales of $650,000. 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 $2,600. The company expects it will not collect 6% of the amount not yet past due and 26% of the past due accounts. Which of the following adjusting entries will the company record at year-end? Multiple Choice Option A Option B