ABC Company has the following balances at the end of $2020$:

Accounts Receivable $$90,000($Dr$.)$

Sales Revenue $$170,000($Cr$.)$

Allowance for Doubtful Accounts $$6,000($Dr$.)$

ABC estimates bad debts to be $10\%$ of receivables. Prepare the entry necessary to adjust Allowance for Doubtful Accounts.

Select one:

a$.$

Bad Debt Expense $3000$

Allowance for Doubtful Accounts $3000$

b$.$

Bad Debt Expense $15000$

Allowance for Doubtful Accounts $15000$

c$.$

Bad Debt Expense $17000$

Allowance for Doubtful Accounts $17000$

d$.$

Bad Debt Expense $9000$

Allowance for Doubtful Accounts $9000$