Allowance for Doubtful Accounts has a credit balance of $1,300 at the end of the year (before adjustment). The company prepares an analysis of customers accounts to estimate the amount of uncollectible accounts of $41,900, which of the following adjusting entries would be made to record the bad debt expense for the year Oa. debit Bad Debt Expense, 540,600, credit Allowance for Doubtful Accounts, $40,600 Ob. debit Allowance for Doubtful Accounts, $40,600; credit Bad Debt Expense, 540,600 1 Oc. debit Allowance for Doubtful Accounts, 343,200 credit Bad Debt Expense, $43.200 Od. debit Bad Debt Expense, $43,200 credit Allowance for Doubtful Accounts, $43,200 A