HahnoCompany uses the percentage of receivables method for recording bad debt expense. Year$-$end accounts receivable are R$1,500,000,$ and the allowance account has a R$2,000$ debit balance Management estimates that $1\%$ accounts receivable will be uncollectible. What adjusting entry will Hahn Company make to record the bad debt expense?

A$.$

Credit losses expense.................................................. $17,000$

Accounts Receivable $.............................................17,000$

B$.$

Credit losses expense $..........................................................15,000$

Accounts Receivable $.............................................15,000$

C$.$

Credit loss Expense $..........................................................13,000$

Allowance for estimated credit losses $..........................13,000$

D$.$

Credit losses expense Expense $..........................................................17,000$

Allowance for Doubtful Accounts $..........................17,000$