Allowance for Doubtful Accounts has a credit balance of $1,115 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $13,447. Which of the following entries records the proper adjustment for Bad Debt Expense?

A. debit Allowance for Doubtful Accounts, $14,562; credit Bad Debt Expense, $14,562

B. debit Allowance for Doubtful Accounts, $12,332; credit Bad Debt Expense, $12,332

C. debit Bad Debt Expense, $12,332; credit Allowance for Doubtful Accounts, $12,332

D. debit Bad Debt Expense, $14,562; credit Allowance for Doubtful Accounts, $14,562