An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $4,259. If Allowance for Doubtful Accounts has a $861 debit balance, the adjustment to record the bad debt expense for the period will require a Oa. debit to Allowance for Doubtful Accounts for $5,120. Ob. credit to Allowance for Doubtful for $4,259. Oc. debit to Bad Debt Expense for $5,120. Od. debit to Allowance for Doubtful Accounts for $4,259. Tanning Company analyzes its receivables to estimate bad debt expense. The accounts receivable balance is $354,000 and credit sales are $1,000,000. An aging of accounts receivable shows that approximately 5% of the outstanding receivables will be uncollectible. What adjusting entry will Tanning Company make if the Allowance for Doubtful Accounts has a credit balance of $2,800 before adjustment? Oa. Bad Debt Expense 13,900 Allowance for Doubtful Accounts 13,900 Ob. Bad Debt Expense 14,900 Allowance for Doubtful Accounts 14,900 Oc. Bad Debt Expense 15,900 Allowance for Doubtful Accounts 15,900 d. Bad Debt Expense 14,400 Allowance for Doubtful Accounts 14,400