d. At December 31, 200x, Brooke's Horse Stable unadjusted Allowance for Doubtful Accounts showed a debit balance of $432. An aging of the accounts receivable indicates probable uncollectible accounts of $1,000. The year-end adjusting entry for bad debts exxpensc: a) includes a debit to the Allowance account for $568. b) includes a credit to the Allowance account for $42. c) includes a debit to the Allowance account for $822 d) includes a credit to the Allowance account for $1,432