Allowance for Doubtful Accounts has a credit balance of $547 at the end of the year (before adjustment), and an analysis of accounts in the customer ledger indicates the estimated amount of uncollectible accounts should be $14,730. Based on this estimate, which of the following adjusting entries should be made?

a.debit Allowance for Doubtful Accounts, $547; credit Bad Debt Expense, $547

b.debit Bad Debt Expense, $547; credit Allowance for Doubtful Accounts, $547

c.debit Allowance for Doubtful Accounts, $15,277; credit Bad Debt Expense, $15,277

d.debit Bad Debt Expense, $14,183; credit Allowance for Doubtful Accounts, $14,183