An aging of a company's accounts receivable indicates that $8300 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3600 debit balance, the adjustment to record bad debts for the period will require a debit to

A. Bad Debt Expense for $8300.

B. credit to Allowance for Doubtful Accounts for $8300.

C. debit to Bad Debt Expense for $4700.

D. debit to Bad Debt Expense for $11900.