Allowance for doubtful accounts as an unadjusted balance of $800 at the end of the year and an analysis of accounts in the customers ledger indicates doubtful accounts of $15,000. Which of the following records the proper provision for doubtful accounts? Please explain the answer .

a) increase uncollectible accounts expenses , $800, increase Allowance for doubtful accounts, $800

b) increase uncollectible accounts expenses, 14,200; increase allowance for doubtful accounts, $14,200

c) decrease allowance for doubtful accounts, $800; decrease uncollectible accounts expenses, $800

d) decrease allowance for doubtful accounts, $15,800; decrease uncollectible accounts expenses, $15,800