DEF Company performs an accounts recelvable aging analysis each period to determine the estimated Allowance for Doubtful Accounts. At the year end, DEF determined that the Allowance for Doubtful Accounts should be $9,500. Assuming an opening credit balance of $500, what adjustment should be made to the Allowance for Doubtful Accounts at the year end? No adjustment required. Credit for $10.000, Credit for $9,500. Credit for $9,000