At December 31, 2017, the unadjusted balance in Allowance for Doubtful Accounts was a credit of $6,000. Estimated uncollectible accounts as at December 31, 2017 were $30,000. In 2018, $32,000 of accounts were written off as uncollectible and $1,250 of accounts previously written off were recovered. If the estimated uncollectible accounts as at December 31, 2018 was $40,000, the adjusting entry relating to bad debts on December 31, 2018 would be: Select one: O a. Dr. Allowance for doubtful accounts 32,000 // Cr. Accounts Receivable 32,000 O b. Dr. Bad Debts Expense 40,500 // Cr. Allowance for Doubtful Accounts 40,500 Oc Dr. Bad Debts Expense 40,750 // Cr. Allowance for Doubtful Accounts 40,750 O d. Dr. Allowance for Doubtful Accounts 40,000 // Cr. Bad Debts Expense 40,000 w