Vaughn Company's account balances at December 31 for Accounts Receivable and Allowance for Doubtful Accounts were $2090000 and $55000 (Cr.), respectively. An aging of accounts receivable indicated that $190000 are expected to become uncollectible. The amount of the adjusting entry for bad debts at December 31 is $245000. $135000. $209000. $190000.