On January 1,2014 , the Allowance for Doubtful Accounts has a credit balance of $18,000. During 2014, $30,000 of uncollectible accounts receivable were written off. An ageing schedule indicates that uncollectible accounts are $20,000 at the end of 2014 . What is the required adjustment to the allowance for doubtful accounts at December 2014 ? \begin{tabular}{|ll} \hline a & $2,000 \\ \hline b & $32,000 \\ c & $8,000 \\ \hline d & $20,000 \end{tabular} Question 8 (1 point) On February 1, 2021, Kant wrote off Peter's accounts receivable of $400. On November 30,2021 , Kant unexpected received the amount from Peter. What is the journal entry Kant would make on November 30,2021? a Dr. Cash $400Cr. Accounts receivable $400 b Dr. Cash $400Cr. Accounts receivable $400 Dr. Accounts receivable $400Cr. Allowance for doubtful account $400 c Dr. Bad debt expense $400Cr. Allowance for doubtful account $400Dr. Cash $400Cr. Accounts receivable $400 d Dr. Cash $400Cr. Allowance for doubtful account $400 Dr. Accounts receivable $400Cr. Bad debt expense $400