Allowance for the doubtful has a debit balance of $980 at the end of the current year (Prior to adjustment). An analysis of the aged accounts in the customers' ledger indicates uncollectible accounts of $16,000. The adjusting entry would require a debit to: 

• Bad-debt expense for $15,100 
• Allowance for doubtful accounts for $16,900 
• Allowance for doubtful accounts for $15,100 
• Bad-debt expense for $16,900