QUESTION 24 Allowance for Doubtful Accounts has a credit balance of $2,100 at the end of the year (before adjustment), and an analysis of customers accounts indicates uncollectible receivables of $19,700. Which of the following entries records the proper adjustment for bad debt expense? a. debit Allowance for Doubtful Accounts, $17,600; credit Bad Debt Expense, $17,600 b.debit Bad Debt Expense, $21,800; credit Allowance for Doubtful Accounts, $21,800 c. debit Bad Debt Expense, $17,600; credit Allowance for Doubtful Accounts, $17,600 d. debit Allowance for Doubtful Accounts, $21,800; credit Bad Debt Expense, $21,800