Using the allowance method, the uncollectible accounts for the year are estimated to be $40,000. The Allowance for Doubtful Accounts has a $9,000 debit balance before recording the year-end adjusting entries. What will be the balance of the Allowance for Doubtful Accounts after adjustment? O A credit balance of $49,000 A credit balance of $40,000 O A credit balance of $31,000 O A debit balance of $49,000 O A debit balance of $40,000