On January 1, 2019, Triangle Corp. has the following account balances:

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On January 1, 2019, Triangle Corp. has the following account balances: Allowance for Bad Debts 1.500 Accounts Receivable 19.000 Bad Debts Expense During the year, Triangle has $160,000 of credit sales, collections of credit sales of $140,000, and write-offs of $3,100. It records bad debts expense at the end of the year using the aging-of -receivables method. At the end of the year, the aging analysis shows that the estimate of uncollectible accounts. Before the vear-end entry to adiust the bad debts expense is made, the balance in the Allowance for Bad Debts is 200 O A. a debit of $3.100 a credit O c. a debit of $1.600 O B. S4,600 O D. a zero balance