An aging of a company's accounts receivable indicates that $10,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,100 credit balance, the adjustment to record bad debts for the period will require a
a. debit to Bad Debts Expense for $10,000. 

b. debit to Allowance for Doubtful Accounts for $8,900. 

c. credit to Allowance for Doubtful Accounts for $10,000. 

d. debit to Bad Debts Expense for $8,900.