Willoms $.$Company's Accounts Receivable Account has a debit balance of $$900,000,$ and the Allowarice for Doubtful Accounts has a debit balance of $$2,000$ at the end of the year before adjustment. An analysis of their customers' accounts estimates that $2\%$ of year end account receivable will bo uncollectible. The adjusting journal entry for doubtful accounts will include: $*$

Debit Bad Debts Expense $$16,000$

Credit. Allowance for Doubtful Accounts, $$18,000$

Debit Bad Debts Expense $$20,000$

Credit Allowance for Doubtful Accounts, $$16,000$