please select correct answer and explain

7. The following accounts receivable information pertains to Marshall Inc. Past-Due Category 0-30 days 31-90 days Over 90 days Accounts Receivable Total $84,550 32,230 22,170 Percentage Uncollectible 896 16% 3796 A. Determine the estimated uncollectible bad debt from Marshall Inc. using the balance sheet aging of receivables method, and B. Select the correct year-end adjusting journal entry to record bad debt. O A. Total estimated uncollectable bad debt - $22,170 B. Debit Bad Debt Expense $22,170; Credit Allowance for Doubtful Accounts $22,170 O A. Total estimated uncollectable bad debt = $20,123.70 B. Debit Bad Debt Expense $20,123.70; Credit Allowance for Doubtful Accounts $20.123.70 A. Total estimated uncollectable bad debt = $8,202.90 B. Debit Bad Debt Expense $8,202.90; Credit Allowance for Doubtful Accounts $8,202.90 O A Total estimated uncollectable bad debt = $20,183,50 B. Debit Bad Debt Expense $20,183.50; Credit Allowance for Doubtful Accounts $20,183.50