Tanning Company analyzes its receivables to estimate uncollectible accounts. The accounts receivable balance is $300,000 and credit sales are $1,000,000. An aging of accounts receivable estimates that $18,000 of the outstanding receivables will be uncollectible. What adjusting entry will Tanning Company make if Allowance for Doubtful Accounts has a credit balance of $1,000 before adjustment? Oa. Bad Debt Expense 17,000 Allowance for Doubtful Accounts 17,000 Ob. Bad Debt Expense 18,000 Allowance for Doubtful Accounts 18,000 Oc. Bad Debt Expense 19,000 Allowance for Doubtful Accounts 19,000 Od. Bad Debt Expense 57,000 Allowance for Doubtful Accounts 57,000