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

Multiple Choice

On December 31,prior to adjustment,Allowance for Doubtful Accounts has a debit balance of $800.An aging of the accounts receivable produces an estimate of $5,200 of probable losses from uncollectible accounts.The adjusting entry needed to record the estimated losses from uncollectible accounts is made for

A) $800.
B) $4,400.
C) $5,200.
D) $6,000.