Allowance for Doubtful Accounts Has a Credit Balance of $900

Multiple Choice

Allowance for doubtful accounts has a credit balance of $900 at the end of the current year (prior to adjustment) . An analysis of the aged accounts in the customers' ledger indicates uncollectible accounts of $16,000. The adjusting entry would require a debit to:

A) bad-debt expense for $15,100.
B) bad-debt expense for $16,900.
C) allowance for doubtful accounts for $15,100.
D) allowance for doubtful accounts for $16,900.