Allowance for Doubtful Accounts has a credit balance of $900 at the end of the year (before adjustment), and an analysis of accounts in the customer ledger indicates doubtful accounts of 17,000. Which of the following entries journalizes the proper provision for doubtful accounts?

a.Debit Allowance for Doubtful Accounts for $900 and credit Bad Debt Expense for $900

b.Debit Allowance for Doubtful Accounts for $17,900 and credit Bad Debt Expense for $17,900

c.Debit Bad Debt Expense for $16,100 and credit Allowance for Doubtful Accounts for $16,100

d.Debit Bad Debt Expense for $900 and credit Allowance for Doubtful Accounts for $900