Allowance for Doubtful Accounts has a debit balance of $200 at the end of the year before adjustment), and bad debt expense is estimated at 3% of credit sales. If credit sales are $657,000, the amount of the adjusting entry to record the estimate of the uncollectible accounts O a. is $19,710 Ob. is $19,910 Oc. is $200 Od. is $19,510