County General Hospital Estimates Uncollectible Accounts to Be $112,000 and Contractual

County General Hospital estimates uncollectible accounts to be $112,000 and contractual adjustments to be $79,000. The entry needed to record these estimates would be $\begin{array}{llcc}&&\text { Debit}&\text { Credit }\\\text {A.}&\text { Expenses}& \$ 191,000 \\&\text { Allowance for Doubtful Accounts } && \$ 191,000 \\\\\text {B.}& \text { Expenses. } & \$ 112,000 \\&\text { Revenue Deductions - Contractual Adjustments } & 79,000 \\& \text { Allowance for Doubtful Accounts } & &\$112,000\\& \text { Allowance for Contractual Adjustments. } &&79,000 \\\\\text {C.}& \text {Revenue Deductions - Uncollectible Accounts. }&\$112,000\\& \text {Expenses.}&79,000\\& \text {Allowance for Doubtful Accounts}&&\$112,000\\& \text {Allowance for Contractual Adjustments}&&79,000\\\\\text {D.}& \text {Revenue Deductions - Uncollectible Accounts}&\$112,000\\& \text {Revenue Deductions - Contractual Adjustments}&79,000\\& \text {Allowance for Doubtful Accounts}&&\$112,000\\& \text {Allowance for Contractual Adjustments}&79,000\end{array}$