Balloons Plus computes bad debt based on the allowance method. They determine their current year's balance estimation to be a credit of $84,000. The previous period had a credit balance in Allowance for Doubtful Accounts of $26,000. What should be the reported figure in the adjusting entry for the current period? a. $58,000 b. $84,000 C. $110,000 d. $26,000 e. $120,000