Allowance for Doubtful Accounts has a credit balance of $12,500 at the end of the year, before adjustments. Sales for the year amounted to $1,200,000, and sales returns and allowances amounted to $25,000. If the uncollectible accounts expense is based on the analysis of receivables that indicates doubtful accounts of $45,300, the amount of the adjustment will bei? 8. a. 45,300 b. 32,800 C. 57,800 d. None of the above 9. Write the journal entry for the above adjustment using proper form