Aircraft Engine Parts' Allowance for Doubtful Accounts had an unadjusted credit balance of $680. The manager estimates that $700 of the Accounts Receivable is uncollectible. Using the balance sheet approach, the year-end adjusting entry for Bad Debts Expense: A) includes a debit to the Bad Debt Expense account for $20. B) includes a debit to the Bad Debts Expense account for $700. C) includes a credit to the Bad Debts Expense account for $1,380. D) includes a credit to the Bad Debts Expense account for $20