Benson Co. reported accounts receivable totaling 548,000 as of 12/31/19. Swenson believes 2% of its year-end receivables will prove to be uncollectible. If the 12/31/19 unadjusted balance in Benson's allowance for doubtful accounts was a $1,490 debit, the correct bad debt adjustment was: Dr. Bad Debt Expense 9,470; Cr. Allowance for Doubtful Accounts 9,470 Dr. Bad Debt Expense 12,450; Cr. Allowance for Doubtful Accounts 12,450 Dr. Bad Debt Expense 12,450; Cr. Accounts Receivable 12,450 Dr. Bad Debt Expense 10,960; Cr. Allowance for Doubtful Accounts 10,960 Dr. Bad Debt Expense 10,960; Cr. Accounts Receivable 10,960