What is the journal entry to record Bad Debt Expense for Duncan Company given different estimates?

a) (a) Dr. Bad Debt Expense $10,500; Cr. Allowance for Doubtful Accounts $10,500
(b) Dr. Bad Debt Expense $5,500; Cr. Allowance for Doubtful Accounts $5,500

b) (a) Dr. Bad Debt Expense $9,500; Cr. Allowance for Doubtful Accounts $9,500
(b) Dr. Bad Debt Expense $55,000; Cr. Allowance for Doubtful Accounts $55,000

c) (a) Dr. Bad Debt Expense $1,100; Cr. Allowance for Doubtful Accounts $1,100
(b) Dr. Bad Debt Expense $2,500; Cr. Allowance for Doubtful Accounts $2,500

d) (a) Dr. Bad Debt Expense $4,500; Cr. Allowance for Doubtful Accounts $4,500
(b) Dr. Bad Debt Expense $4,700; Cr. Allowance for Doubtful Accounts $4,700