On December 31,prior to Adjustment,Allowance for Doubtful Accounts Has a Credit

Multiple Choice

On December 31,prior to adjustment,Allowance for Doubtful Accounts has a credit balance of $200.An aging Analyze of the accounts receivable produces an estimate of $1,000 of probable losses from uncollectible accounts.The adjusting entry needed to record the estimated losses from uncollectible accounts is made for

A) $200.
B) $800.
C) $1,000.
D) $1,200.