Allowance for Doubtful Accounts has a credit balance of $957 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $11,282. Which of the following entries records the proper adjustment for Bad Debt Expense? Ca. debit Bad Debt Expense, $10,325; credit Allowance for Doubtful Accounts, $10,325 b. debit Bad Debt Expense, $12,239; credit Allowance for Doubtful Accounts, $12,239 c. debit Allowance for Doubtful Accounts, $12,239; credit Bad Debt Expense, $12,239 d. debit Allowance for Doubtful Accounts, $10,325; credit Bad Debt Expense, $10,325