Allowance for Doubtful Accounts has a debit balance of $819 at the end of the year (before adjustment), and an analysis of accounts in the customers ledger indicates uncollectible receivables of $16,782. Which of the following entries records the proper adjusting entry for bad debt expense? a. debit Bad Debt Expense, $819 credit Allowance for Doubtful Accounts, $819 b. debit Allowance for Doubtful Accounts, $16,782 credit Bad Debt Expense, $16,782 c. debit Bad Debt Expense, $15,963 credit Allowance for