Skysong, Inc. uses the percentage of receivables method for recording bad debts expense. The accounts receivable balance is $140000 and credit sales are $1410000. Management estimates that 3% of accounts receivable will be uncollectible. What adjusting entry will Skysong, Inc. make if the Allowance for Doubtful Accounts has a credit balance of $1400 before adjustment?

O Bad Debt Expense Accounts Receivable O Bad Debt Expense Accounts Receivable Bad Debt Expense Allowance for Doubtful Accounts O Bad Debt Expense Allowance for Doubtful Accounts 2800 14100 14100 2800 2800 14100 14100 2800