The following data are from Year 1 for Julian Company. Beginning Allowance for Doubtful Accounts = $200,000 Write-offs during the year = $120,000 J.B. & K., the auditors of Julian 's financial statements, compiled an aged accounts receivable analysis of Julian 's accounts at the end of Year 1. This analysis has led J.B. & K. to estimate that, of the accounts receivable Julian has as of the end of Year 1, $113,000 will ultimately prove to be uncollectible. Given this analysis, which ONE of the following should be included in the adjusting journal entry that J.B. & K. should suggest at the end of the year? O CREDIT to Allowance for Doubtful Accounts for $87,000 CREDIT to Bad Debt Expense for $33,000 O CREDIT to Accounts Receivable for $33,000 O CREDIT to Allowance for Doubtful Accounts for $33,000 O CREDIT to Accounts Receivable for $87,000 O CREDIT to Bad Debt Expense for $87,000