An aging of a company's accounts receivable indicates that $4,500 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,600 debit balance, the adjustment to record bad debts for the period will require a

a) debit to Bad Debt Expense for $4,500.

b) debit to Bad Debt Expense for $6,100.

c) debit to Bad Debt Expense for $2,900.

d) credit to Allowance for Doubtful Accounts for $4,500.