Brown Company has $200,000 of accounts receivable at the end of the period. The management of Brown Co. estimates that $4,000 for its accounts receivable will not be collected. The Allowance for Doubtful Accounts has a debit balance of $1,200. What is the journal entry to record Bad Debt expense for the year? Select one: O a. Bad Debt Expense 1,200 Allowance for doubtful accounts 1,200 O b. Allowance for doubtful accounts 2,800 Bad debt expense 2,800 O c. Bad debt expense 2,800 Allowance for doubtful accounts 2,800 Od. Bad debs expense 5,200 Allowance for doubtful accounts 5,200