Abbott Company uses the allowance method of accounting for uncollectible accounts. Abbott estimates that 2 of credit sales will be uncollectible. On January 1, the Allowance for Doubtful Accounts had a credit balance of $3,300. During the year, Abbott wrote off accounts receivable totaling $2,200 and made credit sales of 5114,000. After the adjusting entry the December 31 balance in Bad Debt Expense will be b. 10 Oc 55.500 d. 32200