An aging of a company's accounts receivable indicates that $3,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $700 debit balance, the adjustment to record bad debts for the period will require a a) debit to Bad Debts Expense for $3,700. b) debit to Bad Debts Expense for $3,000. c) debit to Bad Debts Expense for $2,300. d) credit to Allowance for Doubtful Accounts for $700