Allowance for Doubtful Accounts has a credit balance of $1,787 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $21,744. Which of the following entries records the proper adjustment for bad debt expense? 

a. debit Allowance for Doubtful Accounts, $23,531; credit Bad Debt Expense, $23,531 

b. debit Bad Debt Expense, $19,957; credit Allowance for Doubtful Accounts, $19,957 

c. debit Bad Debt Expense, $23,531; credit Allowance for Doubtful Accounts, $23,531 

d. debit Allowance for Doubtful Accounts, $19,957; credit Bad Debt Expense, $19,957