An aging of a company's accounts receivable indicates that $11,000 is estimated to be uncollectible. If the Allowance for Doubtful Accounts has a $1,600 debit balance, the adjustment to record bad debts for the period will require a

debit to Bad Debts Expense for $12,600.

debit to Bad Debts Expense for $9,400.

debit to Allowance for Doubtful Accounts for $11,000.

debit to Bad Debts Expense for $11,000.