Near the end of 2015, the ledger of Collegiate Agri-Women Company included the following accounts and balances:

Allowance for Doubtful Accounts $1,000 credit balance

Bad Debt Expense 0 balance

Accounts Receivable 200,000 debit balance

Cash collections on accounts receivable during 2015 amounted to $450,000. Sales revenue during 2015 amounted to $800,000, of which 75% was on credit, and it was estimated that 2% of the credit sales made in 2015 would ultimately become uncollectible. Before adjusting entries were made for 2015, (A) a $10,000 account was determined to be uncollectible and written off by Collegiate Agri-Women and (B) bad debt expense was recorded to 2015. These adjustments are not reflected in the account balances above.

After the above entries were posted to the ledger (the T accounts), calculate the balances of the allowance for doubtful accounts, bad debt expense and accounts receivable. Indicate whether the balance is a debit or a credit.