An aging of a company's accounts receivable indicates that $9,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3,200 debit balance, the adjustment to record bad debts for the period will require a 1) debit to Bad Debt Expense for $9,000. 2) debit to Bad Debt Expense for $12,200. 3) debit to Bad Debt Expense for $5,800. 4) credit to Allowance for Doubtful Accounts for $9,000. A promissory note 1) is not a formal credit instrument. O2) may be used to settle an accounts receivable. 3) has the party to whom the money is due as the maker. 4) cannot be factored to another party