On Janaury 1, 2014, Allowance for Doubtful Accounts had a credit balance of $40,000. In 2014,$30,000 of uncollectible accounts receivable were written off. On December 31,2014 , the company had accounts receivable of $900,000. Experience indicates that 4% of total receivables will become uncollectible. The adjusting journal entry that would be recorded on December 31,2014 a Dr. Bad debt expense $26,000Cr. Allowance for doubtful accounts $26,000 b Dr. Allowance for doubtful accounts $26,000Cr. Accounts receivable $26,000 c Dr. Bad debt expense $36,000 Cr. Accounts receivable $36,000 d Dr. Bad debt expense $36,000Cr. Allowance for doubtful accounts $36,000 Question 2 (1 point) What is the journal entry to write off $15,000 uncollectible accounts? a Dr. Bad debt expense cr. Allowance for doubtful accounts b Dr. Bad debt expense cr. Accounts receivable c Dr. Allowance for doubtful accounts cr. Accounts receivable d Dr. Allowance for doubtful accounts cr. Bad debt expense