Blue Corp'S Account Balances at December 31, 2017 Included Accounts Receivable

Blue Corp.'s account balances at December 31, 2017 included Accounts Receivable, $385,000 debit; Allowance for Doubtful Accounts, $2,500 credit.From a review of the receivables, Blue estimates that $14,000 of the December 31 receivables will be uncollectible.The required adjusting entry would include a credit to the allowance account for

A) $ 2,500.
B) $16,500.
C) $14,000.
D) $11,500.