Allowance for Doubtful Accounts has a debit balance of $857 at the end of the year (before adjustment), and an analysis of accounts in the customers ledger indicates uncollectible receivables of $17,977. Which of the following entries records the proper adjusting entry for bad debt expense? Oa. debit Bad Debt Expense, $18,834 credit Allowance for Doubtful Accounts, $18,834 Ob. debit Bad Debt Expense, $857 credit Allowance for Doubtful Accounts, $857 Oc. debit Allowance for Doubtful Accounts, $17,977 credit Bad Debt Expense, $17,977 Od. debit Bad Debt Expense, $17,120 credit Allowance for Doubtful Accounts, $17,120