Allowance for Doubtful Accounts has a credit balance of $700 at the end of the year (before adjustment), and bad debt expense is estimated at 2% of credit sales. If credit sales are $627,600, the amount of the adjusting entry to record the estimated uncollectible accounts receivable Oa. is $12,552 Ob. is $13,252 Oc. is $11,852 Od. Cannot be determined.