If on December 31, PT. Extension wants to make an allowance for accounts receivable losses with a total estimated bad debts of $ 3,000, so how is the journal made by PT. Extension if the balance allowance for doubtful method before adjusting is $ 1,000 next to debit? Select one:

a. (Dr) Bad Debt Expense $ 4,000, (Cr) Allowance for Doubtful Accounts $ 4,000

b.(Dr) Bad Debt Expense $ 3,000, (Cr) Allowance for Doubtful Accounts $ 3,000

c. (Dr) Bad Debt Expense $ 1,000, (Cr) Allowance for Doubtful Accounts $ 1,000

d. (Dr) Bad Debt Expense $ 2,000, (Cr) Allowance for Doubtful Accounts $ 2,000