:Delta Co. has the following balances at the end of the 2019 (debit balance) SAR 200,000 Account receivable (credit balance) SAR 140,000 Sales Revenues (debit balance) SAR 30,000 Sales Returns and Allowances (credit balance) SAR 10,000 Allowances for Doubtful Accounts The adjusting entry at December 31, 2019 when bad debts are estimated to be 15% of receivables is Dr. Bad debts expense SAR 20,000: Cr. Allowances for Doubtful Accounts SAR 20,000 Dr. Bad debts expense SAR 30,000; Cr. Allowances for Doubtful Accounts SAR 30,000 Dr. Bad debts expense SAR 40,000: Cr. Allowances for Doubtful Accounts SAR 40,000 Dr. Bad debts expense SAR 10,000; Cr. Allowances for Doubtful Accounts SAR 10,000