An aging of a company's accounts receivable indicates that $8900 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $4800 credit balance, the adjustment to record bad debts for the period will require a

debit to Bad Debt Expense for $4100.

debit to Allowance for Doubtful Accounts for $4100.

credit to Allowance for Doubtful Accounts for $8900.

debit to Bad Debt Expense for $8900.