Allowance for Doubtful Accounts has a credit balance of $991 at the end of the year (before adjustment), and an analysis of the receivables indicates uncollectible accounts of $12,694. Which of the following entries journalizes the proper adjustment for bad debt expense? Oa. debit Bad Debt Expense for $11,703; credit Allowance for Doubtful Accounts for $11,703 Ob. debit Allowance for Doubtful Accounts for $11,703; credit Bad Debt Expense for $11,703 Oc. debit Allowance for Doubtful Accounts for $13,685; credit Bad Debt Expense for $13,685 Od. debit Bad Debt Expense for $13,685; credit Allowance for Doubtful Accounts for $13,685