Allowance for Doubtful Accounts has a credit balance of $$974$ at the end of the year $($before adjustment$),$ and an analysis of customers' accounts indicates uncollectible receivables of $$13,953.$ Which of the following entries records the proper adjustment for Bad Debt Expense?

a$.$ debit Allowance for Doubtful Accounts, $$12,979$; credit Bad Debt Expense, $$12,979$

b$.$ debit Allowance for Doubtful Accounts, $$14,927$; credit Bad Debt Expense, $$14,927$

c$.$ debit Bad Debt Expense, $$12,979$; credit Allowance for Doubtful Accounts, $$12,979$

d$.$ debit Bad Debt Expense, $$14,927$; credit Allowance for Doubtful Accounts, $$14,927$