Argyle Company uses the percent of receivables method for valuing Accounts Receivable. The A/R Account has a balance of $250,000. They estimate that 1% will be uncollectible. The Allowance for Doubtful Accounts has a credit balance of $600. Which of the following is correct?

d) Allowance for Doubtful Accounts debited for $2,500

c) Allowance for Doubtful Accounts credited for $2,500

b) Allowance for Doubtful Accounts debited for $1,900

a) Allowance for Doubtful Accounts credited for $1,900