An aging of a company's accounts receivable indicates that $3,000 are estimated to be uncollectible. If Allowance for

Doubtful Accounts has a $1,200 debit balance, the adjustment to record bad debts for the period will require a

	a.	credit to Allowance for Doubtful Accounts for $4,000.
	b.	debit to Bad Debts Expense for $1,800.
	c.	debit to Bad Debts Expense for $4,200.
	d.	debit to Bad Debts Expense for $3,000.