An aging analysis of a companys Accounts Receivable indicates that $30,000 is estimated to be uncollectible at year-end. If the Allowance for Uncollectible Accounts has a $2,000 debit balance, the adjustment to record bad debts for the period will require a:

Select one: a. Debit to Bad Debt Expense for $42,000. b. Debit to Bad Debts Expense for $28,000. c. Debit to Allowance for Uncollectible Accounts for $32,000. d. Credit to Allowance for Uncollectible Accounts for $32,000.