In the Balance Sheet at the End of Its First

In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $82,000. During the year, Dinty wrote off $32,000 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,200,000, and cash collections from credit customers totaled $1,950,000.
- In Dinty's adjusting entry for bad debts at year-end, which of these would be included?

A) Debit to bad debt expense for $114,000.
B) Credit to allowance for uncollectible accounts for $82,000.
C) Debit to accounts receivable for $32,000.
D) All of these answer choices are correct.