Before year end adjusting entries, Accounts Receivable had a $215,000 balance. The Allowance for Doubtful Accounts had $5,600 credit balance. Based on % of receivables, $26,500 of year-end receivables are estimated to be uncollectible. After the year end adjusting entry for bad debt expense, what are the balances in the following accounts? Select one: a. Bad Debt Expense, $20,900 and Allowance for Doubtful Accounts, $26,500 b. Bad Debt Expense, $32,100 and Allowance for Doubtful Accounts, $32,100 c. Bad Debt Expense, $26,500 and Allowance for Doubtful Accounts, $20,900 d. Bad Debt Expense, $32,100 and Allowance for Doubtful Accounts, $26,500 e. Bad Debt Expense, $20,900 and Allowance for Doubtful Accounts, $32, 100