Allowance for Doubtful Accounts has a credit balance of $819 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $11,435. Which of the following entries records the proper adjustment for Bad Debt Expense? Oa. debit Bad Debt Expense. $10.616 credit Allowance for Doubtful Accounts $10.616 Ob. debt Bad Debt Expense, $12.254: credit Allowance for Doubtful Accounts $12.254 Oc. debat Allowance for Doubtful Accounts, $10,616 credit Bad Debt Expense, $10,616 Od. debt Allowance for Doubtful Accounts, $12.254; credit Bad Debt Expense, $12.254