Allowance for doubtful accounts has a debit balance of $$980$ at the end of the current year $($prior to adjustment$).$ Net credit sales for the current period amount to $$950,000$ and $2\mathrm{.}5\%$ is estimated to be uncollectible. The adjusting entry would require a debit to:

A$.$ allowance for doubtful accounts for $$24,730.$

B$.$ allowance for doubtful accounts for $$22,770.$

C$.$ bad$-$debt expense for $$23,750.$

D$.$ accounts receivable accounts for $$23,750.$