For the year ended December 31, 2020, Carson Company estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available:

Allowance for uncollectible accounts, 1/1/2020	$180,000
Estimated uncollectible accounts per aging,12/31/2020	$230,000
Uncollectible accounts written off, 5/1/2020	$50,000

The year-end adjustment journal entry to record bad debt expense should be:

a.

$100,000

b.

$50,000

c.

$360,000

d.

$0