At the end of the current year, using the aging of accounts receivable method, management estimated that $22,500 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $600. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense? Credit Account Title Bad Debts Expense Allowance for Doubtful Accounts Debit 22,500 22,500 Credit Account Title Bad Debts Expense Allowance for Doubtful Accounts Debit 21,900 21,900 Credit Account Title Bad Debts Expense Allowance for Doubtful Accounts Debit 23,100 23,100 Credit Account Title Accounts Receivable Bad Debts Expense Sales Debit 22,500 600 23,100 Credit Account Title Accounts Receivable Allowance for Doubtful Accounts Debit 23, 100 23,100