Allowance for Doubtful Accounts has a credit balance of $1,486 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $18,810. Which of the following entries records the proper adjustment for bad debt expense? Oa debit Bad Debt Expense, $17,324 credit Allowance for Doubtful Accounts, $17,324 Ob. debit Allowance for Doubtful Accounts, $17,324 credit Bad Debt Expense, $17,324 Os debit Bad Debt Expense, $20,296, credit Allowance for Doubtful Accounts, 520,296 Od. debit Allowance for Doubtful Accounts, $20,296; credit Bad Debt Expense, $20,296