Allowance for Doubtful Accounts has a credit balance of $790 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 $15,452. Based on this estimate, which of the following adjusting entries should be made? O a. debit Allowance for Doubtful Accounts, $790; credit Bad Debt Expense $790 Ob. debit Bad Debt Expense, S790; credit Allowance for Doubtful Accounts, 5790 Oc. debit Allowance for Doubtful Accounts, $16,242; credit Bad Debt Expense $16,242 Od. debit Bad Debt Expense, $14,662; credit Allowance for Doubtful Accounts $14,662