CAN SOMEONE ANSWER THESE PROBLEMS AND EXPLAIN THE DIFFERENCE BETWEEN THEM BECAUSE THEY SOUND THE SAME. PLEASE POST JOURNAL ENTRIES AND T-ACCOUNTS WITH AN IN-DEPTH EXPLANATION. THANKS!

Brown Company's account balances at December 31, 2014 for Accounts Receivable and the related Allowance for Doubtful Accounts are $920,000 debit and $1,400 credit, respectively. From an aging of accounts receivable, it is estimated that $23,000 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

A) $23,000 B) $24,400 C) $21,600 D) $1,400

Chen Company's account balances at December 31, 2014 for Accounts Receivable and the Allowance for Doubtful Accounts are $480,000 debit and $900 credit. Sales during 2014 were $1,650,000. It is estimated that 1% of sales will be uncollectible. The adjusting entry would include a credit to the allowance account for: A. $17,400 B. $16,500 C. $15,600 D. $4,800