. The following data are for Western & Company Inc. for the most recent year Beginning accounts receivable: $5,000 Credit sales for the year: $9,000 Cash collections for the year: $7.000 Beginning Allowance for Bad Debts: $500 Write offs during the year: $450 Western & Company uses aging analysis to estimate the appropriate ending balance in the Allowance account. The appropriate Allowance for Bad Debts as a percentage of Accounts Receivable as of the end of the most recent year is 24.0% Which ONE of the following is included in the journal entry that Western & Company Inc. must make to record BAD DEBT EXPENSE for the year? O A DEBIT to Bad Debt Expense for $1,532 O A DEBIT to Fad Debt Expense for $1,572 O A DEBIT to Bad Debt Expense for $1.522 O A DEBIT to Bad Debt Expense for $1,630