Allowance for Doubtful Accounts has a credit balance of $400 at the end of the year before adjustment, and an aging of accounts in the customers ledger indicates doubtful accounts of $14,000. Which of the following entries properly records doubtful accounts? debit Bad Debt Expense, $400; credit Allowance for Doubtful Accounts $400 debit Allowance for Doubtful Accounts, 514,400, credit Bad Debt Expense, $14,400. debit Bad Debt Expense, $13.600; credit Allowance for Doubtful Accounts, 513,600 debit Allowance for Doubtful Accounts, $400; credit Bad Debt Expense, $400. 0 Moving to another question will save this response