An aging of a company's accounts receivable indicates an estimate of uncollectible accounts of $$5,861.$ If Allowance for Doubtful Accounts has a $$1,333$ debit balance, the adjustment to journalize the bad debt expense for the period will require a

a$.$ debit to Bad Debt Expense for $$4,528$

b$.$ debit to Bad Debt Expense for $$5,861$

c$.$ debit to Bad Debt Expense for $$7,194$

d$.$ credit to Allowance for Doubtful Accounts for $$1,333$