On January 1, 2025. Triangle Company has the following account balances Accounts Receivable 22.000 Allowance for Bad Debts 1,300 Bad Debts Expense During the year, Triangle has 5155,000 of credit sales, collections of credit sales of $143,000, and write-offs of $3,500 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 $2.000 is the estimate of uncollectible accounts Before the year-end entry to adjust bad debts expense is made, the balance in the Allowance for Bad Debts account is A a zero balance B. a credit of S4 800 C. a debit of $2 200 D. a debit of $3,500