Allowance for Doubtful Accounts has a credit balance of $983 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $13,008. Which of the following entries records the proper adjustment for Bad Debt Expense? Oa. debit Bad Debt Expense, $13,991, credit Allowance for Doubtful Accounts, $13,991 Ob. debit Allowance for Doubtful Accounts, $13,991; credit Bad Debt Expense, $13,991 Oc. debit Bad Debt Expense, $12,025; credit Allowance for Doubtful Accounts, $12,025 Od. debit Allowance for Doubtful Accounts, $12,025, credit Bad Debt Expense, $12,025