on january 1, year4 the accounts receivable and the allowance for doubtful accounts carried normal balances of $30,000 and $500, respectively. (the 30,000 is a positive asset and the 500 is a negative asset.) during the year the company reported $70,000 of credit sales. there were $550 of receivables written-off as uncollectible in year4. cash collections of receivables amounted to $74,550. the company recorded $700 of bad debt expense for year4. what will be the adjusted balance in the allowance for uncollectible accounts at the end of year4? a. $1200 normal balance [credit balance] b. $650 normal balance [credit balance] c. $50 normal balance [credit balance] d. $700 normal balance [credit balance] e. $550 normal balance [credit balance]