Allowance for Doubtful Accounts has a credit balance of $963 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $13,379. Which of the following entries records the proper adjustment for Bad Debt Expense? a debit Allowance for Doubtful Accounts, $13.416, credit Bad Debt Expense, $12,416 b. doba led Debt Expense, S12416 credit Allerwance for Doubtful Accounts, 512416 c. debit Allowance for Doubtful Accounts, $14.343, credit Bad Debt Expenie, 14.142 d. dehit Bad Debt Expense, 314,342; credit Allowance for Doubtful Accounts, $14342