An aging of a company's accounts receivable indicates that $3,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $800 debit balance, the adjustment to record bad debts for the period will require a

A.	debit to Bad Debt Expense for $3,800.
B.	debit to Bad Debt Expense for $2,200.
C.	credit to Allowance for Doubtful Accounts for $800.
D.	debit to Bad Debt Expense for $3,000.