Allowance for Doubtful Accounts has a credit balance of $717 at the end of the year (before adjustment), and an analysis of accounts in the customers ledger indicates that the estimated amount of uncollectible accounts is $14,471. Based on the estimate, which of the following adjusting entries should be made? Oa. debit Bad Debt Expense, $13,754, credit Allowance for Doubtful Accounts, $13,754 Ob. debit Bad Debt Expense, $15,188, credit Allowance for Doubtful Accounts, $15,188 Oc, debit Bad Debt Expense, 5717; credit Allowance for Doubtful Accounts, $717 Od. debit Allowance for Doubtful Accounts, $717; credit Bad Debt Expense, $717