Before year end adjusting entries, Accounts Receivable had a $215,000 balance. The Allowance for Doubtful Accounts had $5,470 debit balance. Based on % of receivables method, $25,600 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, $25,600 and Allowance for Doubtful Accounts, $25,600 b. Bad Debt Expense, $31,070 and Allowance for Doubtful Accounts, $25,600 c. Bad Debt Expense, $31,070 and Allowance for Doubtful Accounts, $31,070 d. Bad Debt Expense, $20,130 and Allowance for Doubtful Accounts, $19,930 e. Bad Debt Expense, $20,130 and Allowance for Doubtful Accounts, $31,070