Allowance for Doubtful Accounts has a credit balance of $1,484 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $20,475. Which of the following entries records the proper adjustment for bad debt expense? Oa. debit Allowance for Dou Accounts, $21,959: credit Bad Debt Expense, $21.959 Ob. debit Allowance for Doubt al Accounts, $18.991; credit Bad Debt Expense, $18,991 Oc. debit Bad Debt Expense, $18,991; credit Allowance for Doubtful Accounts, $18,991 Od. debit Bad Debt Expense, $21.959: credit Allowance for Doubtful Accounts, $21 959