On December 31, Before Adjusting Entries, Accounts Receivable Had a Balance

On December 31, before adjusting entries, Accounts Receivable had a balance of $100,000, and the Allowance for Doubtful Accounts had a balance of $3,000. Credit sales for the year were $800,000.
If credit losses are estimated at 1% of credit sales:

A) The balance of the Allowance for Doubtful Accounts will be $5,000 after adjustment.
B) The balance of the Allowance for Doubtful Accounts will be $11,000 after adjustment.
C) The balance of the Allowance for Doubtful Accounts will be $8,000 after adjustment.
D) Bad Debt Expense for the year will be $11,000.
E) None of the above