Allowance for Doubtful Accounts has a credit balance of $1,081 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $12,937. Which of the following entries records the proper adjustment for Bad Debt Expense? Select the correct answer. O debit Bad Debt Expense, $11,856; credit Allowance for Doubtful Accounts, $11,856 debit Allowance for Doubtful Accounts, $14,018; credit Bad Debt Expense, $14,018 O debit Allowance for Doubtful Accounts, $11,856; credit Bad Debt Expense, $11,856 debit Bad Debt Expense, $14,018; credit Allowance for Doubtful Accounts, $14,018