Allowance for Doubtful Accounts has a credit balance of $1,110 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $11,403. Which of the following entries records the proper adjustment for Bad Debt Expense? a. debit Bad Debt Expense, \$12,513, credit Allowance for Doubtful Accounts, $12,513 b. debit Allowance for Doubtful Accounts, S10,293; credit Bad Debt Expense, S10,293 c. debit Bad Debt Expense, \$10,293; credit Allowance for Doubtful Accounts, \$10,293 d. debit Allowance for Doubtful Accounts, \$12,513; credit Bad Debt Expense, \$12,513