Assume the following unadjusted account balances at the end of the accounting period for James Avery Company: Accounts Receivable, $$108,000$; Allowances for Doubtful Accounts, $$2,880($debit balance$)$; Credit sales, $$864,000.$

If James Avery Company's past experience indicates credit losses of $2\%$ of credit sales, the adjusting entry to estimate uncollectible accounts is:

Select one:

a$.$

$\backslash$table$[[,$Debit,Credit$],[$Bad Debt Expense,$14,400,],[$Allowance for Doubtful Accounts,,$14,400]]$

b$.$

$\backslash$table$[[,$Debit,Credit$],[$Bad Debt Expense,$18,360,],[$Allowance for Doubtful Accounts,,$18,360]]$

c$.$

$\backslash$table$[[,$Debit,Credit$],[$Bad Debt Expense,$17,280,],[$Allowance for Doubtful Accounts,,$17,280]]$

d$.$

$\backslash$table$[[,$Debit,Credit$],[$Bad Debt Expense,$17,280,],[$Accounts Receivable,,$17,280]]$

e$.$

$\backslash$table$[[,$Debit,Credit$],[$Allowance for Doubtful Accounts,$17,280,],[$Bad Debt Expense,,$17,280]]$