Using the percentage-of-sales method for recording bad debt expense, estimated uncollectible accounts are $20.000. If the balance of the Allowance for Doubtful Accounts is $5,000 debit before adjustment, what is the amount of bad debt expense for that period? a. $5,000 b. $20,000 c. $25,000 d. $32,000 46. 47. During 2018, Gabriel Inc. had sales on account of $214,000, cash sales of $62,000, and collections on account of $175,000. In addition, they collected $4,250 which had been written off as uncollectible in 2017. As a result of these transactions, the change in the accounts receivable balance indicates a a. $34,750 increase. b $36,000 increase C. $39,000 increase. d. $175,000 increase