Allowance for Doubtful Accounts Has an Unadjusted Balance of $800

Multiple Choice

Allowance for Doubtful Accounts has an unadjusted balance of $800 at the end of the year, and an analysis of accounts in the customers' ledger indicates doubtful accounts of $15,000.Which of the following records the proper provision for doubtful accounts?

A) Increase Uncollectible Accounts Expense, $800; increase Allowance for Doubtful Accounts, $800
B) Increase Uncollectible Accounts Expense $15,000; increase Allowance for Doubtful Accounts, $15,000
C) Increase Uncollectible Accounts Expense, $14,200; increase Allowance for Doubtful Accounts, $14,200
D) Increase Uncollectible Accounts Expense, $15,800; increase Allowance for Doubtful Accounts, $15,800