A company uses the aging of recelvables method. During the yoar, the company recorded credit sales of $510,000, Before adjusting entries at year. end, the company has accounts recelvable of $300,000, of which $59,000 is past due, and the allowance account had a credit batonce of $2,800 The compary expects it will not collect 10% of the amount not yet post due ond 25% of the past due accounts. Which of the following adjusting entries will the company record at yoar-end? Multiple Choice Option A Option B