Question 10 1 pts Allowance for Doubtful Accounts has a negative unadjusted balance of ($1,100) at the end of the year. An analysis of customers' accounts indicates that the balance in the allowance for doubtful accounts should be ($12,900). Which of the following records the proper provision for doubtful accounts? OIncrease Bad Debt Expense, $14,000; increase Allowance for Doubtful Accounts, $14,000 O Decrease Allowance for Doubtful Accounts, $14,000, decrease Bad Debt Expense $14,000 Decrease Allowance for Doubtful Accounts, $11,800, decrease Bad Debt Expense, $11,800 O Increase Bad Debt Expense, $11,800, increase Allowance for Doubtful Accounts $11,800