Answer the second question in the picture please.

The following accounts were abstracted from Brown Company's unadjusted trial balance at December 31: Credit Accounts Receivable Allowance for Doubtful Accounts Net Credit Sales Debit S700,000 12,000 $3,000,000 tion Brown Company estimates that 2% of gross accounts receivable will become uncollectible. After adjustment at December 31, the Allowance for Doubtful Accounts will have a balance of: Select one: O a. $14,000 O b. $26.000 O c. $2,000 O d. $60,000 The Taylor Company accounts include the following 12/31 unadjusted balances: Credit of Accounts Receivable Allowance for Doubtful Accounts Net Credit Sales Debit $700,000 12,000 $3,000,000 estion Taylor Company estimates that 2% of this year's net credit sales will become uncollectible, After adjustment on December 31, the Bad Debt Expense account will have a balance of: Select one: O a. $14,000 O b. $26,000 O c. $2,000 O d. $60,000 O e. $48,000