12. An aging of a company's accounts receivable indicates that $4,000 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 debit balance, the adjustment to record bad debts for the period will require a a. debit to Bad Debts Expense for $4,000. b. debit to Allowance for Doubtful Accounts for $5,200. c. debit to Bad Debts Expense for $5,200. d. credit to Allowance for Doubtful Accounts for $4,000