The adjusting entry to record the estimated bad debts in the period credit sales occur would normally include a debit to: Multiple Choice Accounts Receivable and a credit to Allowance for Doubtful Accounts. O O Bad Debt Expense and a credit to Allowance for Doubtful Accounts. Bad Debt Expense and a credit to Accounts Receivable Allowance for Doubtful Accounts and a credit to Accounts Receivable