Allowance for Doubtful Accounts has a credit balance of $$515$ at the end of the year $($before adjustment$),$ and an analysis of receivables estimates the amount of uncollectible accounts to be $$16,747.$ Based on this estimate, which of the following adjusting entries should be made?

a$.$ debit Bad Debt Expense for $$16,232$; credit Allowance for Doubtful Accounts for $$16,232$

b$.$ debit Allowance for Doubtful Accounts for $$515$; credit Bad Debt Expense for $$515$

c$.$ debit Bad Debt Expense for $$17,262$; credit Allowance for Doubtful Accounts for $$17,262$

d$.$ debit Bad Debt Expense for $$515$; credit Allowance for Doubtful Accounts for $$515$