Allowance for Doubtful Accounts has a debit balance of $1,200 at the end of the year (before adjustment). The company prepares an analysis of customers' accounts and estimates the amount of uncollectible accounts to be $13,900. Which of the following adjusting entries is needed to record the Bad Debt Expense for the year? a. debit Bad Debt Expense, $15,100; credit Allowance for doubtful Accounts, $15,100 b. debit Allowance for Doubtful Accounts, $12,700; credit Bad Debt Expense, $12,700 c. debit Bad Debt Expense, $12,700; credit Allowance for Doubtful Accounts, $12,700 d. debit Allowance for Doubtful Accounts, $15,100; credit Bad Debt Expense, $15,100