ABC Company estimates its uncollectible accounts based on an analysis of receivables. On December 31 of the current year a junior accountant prepared the following aging schedule for the company's outstanding receivables. Which of the following adjusting entries reflects the entry to record bad debt the Allowance for Uncollectible Accounts has an $1500 credit balance. % Age Interval Amount $117,000 2% Not Due 39,000 10% 25% 30% 1-30 days past due 31-60 days past due 61-90 days past due Over 90 days past due Total Receivables 15,600 19,500 3,900 $195,000 50% DR CR 17,940 17,940 CR DR 16,440 Account Option Bad Debt Expense A Allowance for Uncollectible Accounts Account Option Bad Debt Expense B Allowance for Uncollectible Accounts Account Option Bad Debt Expense Accounts Receivable Account Option Allowance for Uncollectible Accounts D Accounts Receivable 16,440 CR DR 16,440 16,440 CR DR 17,940 17,940 Option None of the Above E O Option A O Option B O Option C O Option D O Option E