Abbott Company uses the allowance method of accounting for uncollectible accounts. Abbott estimates that $3\%$ of credit sales will be uncollectible. On January $1,$ Allowance for Doubtful Accounts had a credit balance of $$2,400.$ During the year, Abbott wrote off accounts receivable totaling $$1,800$ and made credit sales of $$100,000.$ There were no sales returns during the year. After the adjusting entry, the December $31$ balance in Bad Debt Expense will beO a$.$$$3,000$ b$.$$$3,600.$$$1,200$O d$.$$$7,200$