As protection for your credit portfolio, you are approved to project a 2% of - estimate on bad debts, on accounts receivable as of September 30, 2012 totaling $ 7,500,000. Furthermore, the Bad Debt Estimate Account reflects a credit balance of 100,000. In accordance with the above, indicate the correct amount of the adjustment entry as of September 30, 2012: 100.000.00 O 50.000.00 O 75.000.00 O 150.000.00