Allowance for Doubtful Accounts has a credit balance of $413 at the end of the year (before adjustment), and bad debt expense is estirnated at 3 s. of sales. If credit sales are 5582,800 , the arnount of the adjusting entry to record the estimated uncollectible accounts receivable is a. 517097 b. 317404 c. 3413 d. 117.071