Allowance for Doubtful Accounts Has an Unadjusted Balance of $500

Multiple Choice

Allowance for Doubtful Accounts has an unadjusted balance of $500 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,$14,500;increase Allowance for Doubtful Accounts,$14,500
B) Increase Uncollectible Accounts Expense,$15,000;increase Allowance for Doubtful Accounts,$15,000
C) Increase Uncollectible Accounts Expense,$14,000;increase Allowance for Doubtful Accounts,$14,000
D) Increase Uncollectible Accounts Expense,$15,500;increase Allowance for Doubtful Accounts,$15,500