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 credit balance, the adjustment to record bad debts for the period will require a

		debit to Bad Debt Expense for $9,000.
		debit to Allowance for Doubtful Accounts for $5,800.
		debit to Bad Debt Expense for $5,800.
		credit to Allowance for Doubtful Accounts for $9,000.