Jade Co. has the following data for the current year: Accounts Receivable, December 31 $100,000 Allowance for Doubtful Accounts, December 31 (credit), unadjusted $1017 Total Sales Revenue $628104 Assuming the company estimates 5% of accounts receivable will be uncollected in the future, the adjusting journal entry to record the estimated bad debts should be for $ Show whole numbers in your answer. Do not include dollar signs, decimals, commas, etc. in your answer. Jade Corp. received a $1,700 cash payment from a customer after the customer's balance had been written off by Jade Corp. using the Allowance method. The journal entries recorded by Jade Corp. for the recovery would include a credit to: A. Sales Revenue B. Allowance for Doubtful Accounts C. Cash D. Bad Debt Expense