Allowance for Doubtful Accounts has a credit balance of $674 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 $14,032. Based on this estimate, which of the following adjusting entries should be made? a. debit Allowance for Doubtful Accounts, $14,706; credit Bad Debt Expense, $14,706 Ob. debit Bad Debt Expense, $674; credit Allowance for Doubtful Accounts, $674 c. debit Allowance for Doubtful Accounts, $674; credit Bad Debt Expense, $674 d. debit Bad Debt Expense, $13,358; credit Allowance for Doubtful Accounts, $13,358