Max Corporation has the following year-end balances before adjusting for bad debt. Assume that amounts are listed at their normal balances.

Accounts Receivable: $45,000

Allowance for Doubtful Accounts - beginning balance: $800

Credit Sales: $400,000

Max Corporation uses the aging of receivables method to record bad debt expense. After a review, they determined that $2,250 of the year-end accounts receivable was uncollectible.

Given this information, what is the journal entry to record bad debt expense?

Dr. Bad Debt Expense 800; Cr. Accounts Receivable 800

Dr. Bad Debt Expense 1,450; Cr. Allowance for Doubtful Accounts 1,450

Dr. Bad Debt Expense 800; Cr. Allowance for Doubtful Accounts 800

Dr. Bad Debt Expense 2,000; Cr. Allowance for Doubtful Accounts 2,000