Crystal Company had net credit sales for the year of $2,000,000, a balance in Accounts Receivable of $800,000 and a balance in the Allowance for Doubtful Accounts of $100,000. Historically, 10% of credit sales have been uncollectible. Using the income statement approach, under the allowance method, what would the journal entry include to record the adjusting year-end entry for bad debts?

Answer choices are as follows:

A Debit to Bad Debt Expense of $100,00

A Debit to Bad Debt Expense of $200,000

A Debit to the Allowance for Doubtful Accounts of $100,000

A Debit to the Allowance for Doubtful Accounts of $200,000