The Allowance for Bad Debts account has a debit balance of $7,000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger, the company's management estimates that uncollectible accounts will be $15,000. What will be the amount of the adjustment in the Allowance for Bad Debts account? A. $15,000 B. $22,000 C. $21,250 D. $20,900 O O O O