Allowance for Doubtful Accounts has a credit balance of $922 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $13,737. Which of the following entries records the proper adjustment for Bad Debt Expense? a. debit Bad Debt Expense, $14,659, credit Allowance for Doubtful Accounts, $14,659 b. debit Allowance for Doubtful Accounts, \$12,815; credit Bad Debt Expense, \$12,815 c. debit Bad Dete Expense, \$12,815; credit Allowance for Doubtful Accounts, \$12,815 d. debit Allowance for Doubtful Accounts, 514,659; credit Bad Debt Expense, $14,659