At December 31, 2019, Photobomb Explosives Corp. estimates that it would need an increase to its Allowance for Doubtful Accounts of $14,600 so that its $187,400 of accounts receivables would be shown at net realizable value. The adjusting journal entry that Photobomb would make at December 31, 2019, would be: Select one: a. 12/31 Allowance for Doubtful Accounts 14,600 Bad Debt Expense 14,600 b. 12/31 Bad Debt Expense Accounts Receivable 14,600 14,600 C. 14,600 12/31 Bad Debt Expense Allowance for Doubtful Accounts 14,600 d. 12/31 Allowance for Doubtful Accounts 14,600 Accounts Receivable 14,600 e. 12/31 Accounts Receivable 14,600 Allowance for Doubtful Accounts 14,600