Dryer Co's Allowance for Doubtful Accounts has a debit balance of $900 at the end of the year before adjustment). The company prepares an analysis of customers' accounts and estimates the amount of uncollectible accounts to be $35,100. Which of the following adjusting entries is needed to record the Bad Debt Expense for the year? debit Allowance for Doubtful Accounts, $34,200, credit Bad Debt Expense, $34,200 debit Allowance for Doubtful Accounts, 529,600; credit Bad Debt Expense, 529,600 debit Bad Debt Expense, $34,200; credit Allowance for Doubtful Accounts, 534,200 debit Bad Debt Expense, $29,600; credit Allowance for Doubtful Accounts, $29.600