1. 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?

   	a.	debit Bad Debt Expense, $43,200; credit Allowance for Doubtful Accounts, $43,200
   	b.	debit Bad Debt Expense, $40,600; credit Allowance for Doubtful Accounts, $40,600
   	c.	debit Allowance for Doubtful Accounts, $40,600; credit Bad Debt Expense, $40,600
   	d.	debit Allowance for Doubtful Accounts, $43,200; credit Bad Debt Expense, $43,200