During 2016, Irving Company earned $250,000 of service revenue on account. Irving Company estimated 2016 uncollectible accounts expense to be 1.5% of its 2016 sales revenue on account. Which of the following is the correct general journal entry to record this adjustment assuming Irving Company uses the allowance method for accounting for uncollectible accounts?

a.

	Debit	Credit
Uncollectible Accounts Expense	3,750
Accounts Receivable		3,750

b.

	Debit	Credit
Uncollectible Accounts Expense	3,750
Allowance for Doubtful Accounts		3,750

c.

	Debit	Credit
Allowance for Doubtful Accounts	3,750
Uncollectible Accounts Expense		3,750

d.

	Debit	Credit
Accounts Receivable	3,750
Uncollectible Accounts Expense		3,750