An aging of a company's accounts receivable indicates that $9700 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3010 debit balance, the adjustment to record bad debts for the period will require a

debit to Bad Debt Expense for $9700.

debit to Allowance for Doubtful Accounts for $12710.

credit to Allowance for Doubtful Accounts for $9700.

debit to Bad Debt Expense for $12710.