Following the Completion of an Aging Analysis,the Accountant for Liberty

Multiple Choice

Following the completion of an aging analysis,the accountant for Liberty estimated that $1,100 of the receivables would be uncollectible.The year-end adjusting entry to record bad debt expense would include which of the following?

A) credit to allowance for doubtful accounts of $1,100.
B) credit to allowance for doubtful accounts of $1,200.
C) debit to bad debt expense of $1,000.
D) debit to bad debt expense of $900.