On December 31 before adjusting entries, a company reports the following balances: Accounts Receivable $100,000 Allowance for Uncoll. Accts. $2,000 (credit) Credit Sales $ 500,000 The company estimates bad debts to be 4% of credit sales. The adjust entry would include: A. A debit to Bad Debt Expense $18,000 B. A credit to Allowance for Uncoll. Accts. $24,000 C. A credit to Allowance for Uncoll. Accts. -$22,000 D. A debit to Bad Debt Expense $20,000