Assume the Following Unadjusted Account Balances at the End of the Accounting

Assume the following unadjusted account balances at the end of the accounting period for Jasek Company: Accounts Receivable, $90,000; Allowances for Doubtful Accounts, $2,400 (debit balance) ; Net sales, $720,000.
If Jaroslav Company's past experience indicates credit losses of 2% of net sales, the adjusting entry to estimate uncollectible accounts is:

A) Bad Debts Expense 14,400
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 14,400
B) Bad Debts Expense 15,300
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 15,300
C) Bad Debts Expense 12,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 12,000
D) Bad Debts Expense 14,400
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable 14,400