You have determined that Company X estimates bad debt expense with an aging of accounts receivable schedule. Company X's estimate of uncollectible receivables resulting from the aging analysis equals

a. bad debt expense for the current period.

b. the ending balance in the Allowance for Doubtful Accounts for the period.

c. the change in the Allowance for Doubtful Accounts for the period.

d. both

(a) and (c).

(Appendix)