9

An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $6,400. If Allowance for Doubtful Accounts has a $1,300 debit balance, the adjustment to record the bad debt expense for the period will require a debit to Bad Debt Expense for $6,400 debit to Bad Debt Expense for $7,700 debit to Bad Debt expense for $5,100 credit to Allowance for Doubtful Accounts for $1,300