Using the percentage of receivables method for recording bad debt expense, estimated uncollectible accounts are $70,000. If the balance of the Allowance for Doubtful Accounts is $14,000 debit before adjustment what is the balance after adjustment?

a.) $14,000

b.) $84,000

c.) $70,000

d.) $56,000

According to the key, the answer is C... but I think it's wrong, unless I'm missing something here.