allowances for doubtful accounts has a debit balance of $930 at the end of the current year (prior to adjustment) an analysis of the accounts in the costumers ledger indicates uncollectable accounts of $16,000. The adjusting entry would require a credit to one of the following; accounts receivable accounts for 15,020; allowances for doubtful accounts for $16,980; bad- debt expense for $16,980 or allowances for doubtful account for $15,020