Allowance for Doubtful Accounts has a credit balance of $1,200 at the end of the year (before adjustment), and an analysis of customers' accounts indicates doubtful accounts of $13,900. Which of the following entries records the proper provision for doubtful accounts?

A) debit Uncollectible Accounts Expense, $15,100; credit Allowance for Doubtful Accounts, $15,100
B) debit Allowance for Doubtful Accounts, $15,100; credit Uncollectible Accounts Expense, $15,100
C) debit Allowance for Doubtful Accounts, $12,700; credit Uncollectible Accounts Expense, $12,700
D) debit Uncollectible Accounts Expense, $12,700; credit Allowance for Doubtful Accounts, $12,700


D

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