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 Uncollectiable 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