An aging of a company's accounts receivable indicates that $8100 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3240 credit balance, the adjustment to record bad debts for the period will require a debit to Bad Debt Expense for $8100. debit to Bad Debt Expense for $4860. credit to Allowance for Doubtful Accounts for $8100. debit to Allowance for Doubtful Accounts for $4860.