Whispering Winds Corp. uses the percentage of receivables method for recording bad debts expense. The accounts receivable balance is $190000 and credit sales are $1910000. Management estimates that 5% of accounts receivable will be uncollectible. What adjusting entry will Whispering Winds Corp. make if the Allowance for Doubtful Accounts has a credit balance of $3800 before adjustment? Bad Debt Expense 5700 Accounts Receivable 5700 Bad Debt Expense 9500 Allowance for Doubtful Accounts 9500 9500 Bad Debt Expense Accounts Receivable 9500 Bad Debt Expense 5700 5700 Allowance for Doubtful Accounts