The following accounts were abstracted from Todd Company's unadjusted trial balance at December 31: Accounts Receivable Allowance for Doubtful Accounts Net Credit Sales Debit $800,000 Credit 10,000 $3,000,000 Todd Company estimates that 3% of gross accounts receivable are uncollectible. After adjustment at December 31, the Bad Debt Expense account should have a balance of Select one: O a. $24,000 O b. $14,000 Oc. $90,000 Od. $80,000 O e. $34,000