19. An aging of a company's accounts receivable indicates that $100,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $40,000 credit balance, the required adjustment to record bad debts for the period will include a A) debit to Bad Debt Expense for $60,000. B) debit to Allowance for Doubtful Accounts for $60,000. C) debit to Bad Debt Expense for $100,000. D) credit to Allowance for Doubtful Accounts for $100,000.