The trial balance before adjustment of Risen Company reports the following balances:

Select the journal entry for estimated bad debts assuming that doubtful accounts are estimated to be $6\%$ of

gross accounts receivable.

Bad Debt Expense

$15,000$

Allowance for Doubtful Accounts

$15,000$

Bad Debt Expense

$10,000$

Allowance for Doubtful Accounts

$10,000$

Bad Debt Expens$$

$,000$

Allowance for Doubtful Accounts

$20,000$

Bad Debt Expense

$00$

Allowance for Doubtful Accounts

$25,000$