December 31, 2017, it has outstanding accounts receivable of $78,500, and it estimates that 6% will be uncollectible. Prepare the adjusting entry to record bad debts expense for year 2017 under the assumption that the Allowance for Doubtful Accounts has: (a) a $1,335 credit balance before the adjustment. (b) a $393 debit balance before the adjustment. View transaction list Journal entry worksheet