he balance in the Allowance for Doubtful Accounts at the beginning of the year was $5,000. This was a normal balance.During the year the company wrote of an additional Account Receivables of $6,900. Later on, during the year, $900 of the $6,900 of the debts previously written off were collected.What is the amount of the adjusting journal entry if the company uses a balance sheet approach and the expected amount of uncollectible accounts receivable amounts to 5% of Accounts Receivables of $10,000?

$5,000

$6,900

$6,000

$5,900