Allowance for Doubtful Accounts has a credit balance of $1,400 at the end of the year (before adjustment). The company prepares an analysis of customers' accounts to estimate the amount of uncollectible accounts of $17,900. Which of the following adjusting entries would be made to record the Bad Debt Expense for the year? a. debit allowance for doubtful Accounts, $16,500; credit Bad Debt Expense, $16,500 b. debit Bad Debt Expense, $16,500; credit allowance for Doubtful Accounts, $16,500 c. debit Allowance for Doubtful Accounts $19,300; credit Bad Debt Expense, $19,300 d. debit Bad Debt Expense, $19,300; credit Allowance for Doubtful Accounts, $19,300