An aging of a company's accounts receivable indicates that $6,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $2,000 debit balance, the adjustment to record bad debts for the period will require a
a. debit to Bad Debt Expense for $8,000.
b. debit to Allowance for Doubtful Accounts for $8,000.
c. debit to Bad Debt Expense for $4,000.
d. credit to Allowance for Doubtful Accounts for $4,000.