Allowance for Doubtful Accounts has a credit balance of $1,400 at the end of the year (before adjustment), and an analysis of customers' accounts indicates doubtful accounts of $17,900. Which of the following entries records the proper provision for doubtful accounts?

A) debit Allowance for Doubtful Accounts, $16,500; credit Uncollectible Accounts Expense, $16,500
B) debit Allowance for Doubtful Accounts, $19,300; credit Uncollectible Accounts Expense, $19,300
C) debit Uncollectible Accounts Expense, $19,300; credit Allowance for Doubtful Accounts, $19,300
D) debit Uncollectible Accounts Expense, $16,500; credit Allowance for Doubtful Accounts, $16,500


D

Business

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