Allowance for Doubtful Accounts has a credit balance of $600 at the end of the year (before ad/ustment), and an analysis of accounts teceivable in the customer ledoer indicates doubtful accounts of $17,400. Which of the following entries records the proper provision for doubtful accounts under the analysis of ieceivables method? a. Debit Bad Debt Expense, $16,800; credit Allowance for Doubtful Accounts, $16,800 b. Debit Allowance for Doubtful Accounts, $600; credit Bad Debt Expense, $600 c. Debit Bad Debt Expense, $18,000; credit Allowance for Doubtful Accounts, $18,000 d. Debit Bad Debt Expense, $600; credit Allowance for Doubtful Accounts, $600