mazie supply company uses the percent of accounts receivable method. on december 31, it has outstanding accounts receivable of $50,000, and it estimates that 3% will be uncollectible. prepare the year-end adjusting entry to record bad debts expense under the assumption that the allowance for doubtful accounts has: (a) a $850 credit balance before the adjustment. (b) a $250 debit balance before the adjustment.