Allowance for Doubtful Accounts has a credit balance of $853 at the end of the year (before adjustment), and an analysis of the receivables indicates uncollectible accounts of $11,635. Which of the following entries journalizes the proper adjustment for bad debt expense?

a.debit Bad Debt Expense for $10,782; credit Allowance for Doubtful Accounts for $10,782

b.debit Allowance for Doubtful Accounts for $12,488; credit Bad Debt Expense for $12,488

c.debit Allowance for Doubtful Accounts for $10,782; credit Bad Debt Expense for $10,782

d.debit Bad Debt Expense for $12,488; credit Allowance for Doubtful Accounts for $12,488