Allowance for Doubtful Accounts has a debit balance of $1,166 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $12,749. Which of the following entries records the proper adjustment for Bad Debt Expense?

Select the correct answer.

- debit Bad Debt Expense, $13,915 credit Allowance for Doubtful Accounts, $13,915

- debit Allowance for Doubtful Accounts, $13,915 credit Bad Debt Expense, $13,915

- debit Allowance for Doubtful Accounts, $11,583 credit Bad Debt Expense, $11,583

- debit Bad Debt Expense, $11,583 credit Allowance for Doubtful Accounts, $11,583