A Company Ages Its Accounts Receivables to Determine Its End

A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that $15,750 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $175. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?

A) $\begin{array} { | c | r | r | } \hline \text { Bad Debt Expense } & 15,750 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,750 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Bad Debt Expense } & 15,575 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,575 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Bad Debt Expense } & 15,925 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,925 \\\hline\end{array}$
D) $\begin{array} { | l | r | r | } \hline \text { Accounts Receivable } & 15,750 & \\\hline \text { Bad Debt Expense } & 175 & \\\hline \text { Sales } & & 15,925 \\\hline\end{array}$
E) $\begin{array} { | l | r | r | } \hline \text { Accounts Receivable } & 15,925 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,925 \\\hline\end{array}$