during the year, triangle has $155,000 of credit sales, collections of credit sales of $143,000, and writeoffs of $3,500. it records bad debts expense at the end of the year using the agingofreceivables method. at the end of the year, the aging analysis shows that $2,000 is the estimate of uncollectible accounts. before the yearend entry to adjust bad debts expense is made, the balance in the allowance for bad debts account is . a. a debit of $2,200 b. a zero balance c. a debit of $3,500 d. a credit of $4,800