An aging of a company's accounts receivable indicates that $4,500 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 credit balance, the adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $3,300.
b. credit to Allowance for Doubtful Accounts for $4,500.
c. debit to Bad Debt Expense for $4,500.
d. debit to Allowance for Doubtful Accounts for $3,300.