Williams Company uses the percentage of sales method for the allowance for uncollectible accounts. The accounts receivable balance is $390,000 and credit sales are $1,300,000. Management estimates uncollectible amounts at 1% of credit sales. What adjusting entry will Williams Company make if the Allowance for Uncollectible Accounts has a credit balance of $2,500 before adjustment? A. debit Allowance for Uncollectible Accounts 13,000; credit Bad Debt Expense 13,000 B. debit Allowance for Uncollectible Accounts 10,500; credit Bad Debt Expense 10,500 C. debit Bad Debt Expense 10,500; credit Allowance for Uncollectible Accounts 10,500 D. debit Bad Debt Expense 13,000; credit Allowance for Uncollectible Accounts 13,000