An aging of a company's accounts receivable indicates that estimate of the uncollectible accounts totals $4,627. If Allowance for Doubtful Accounts has a $1,347 credit balance, the adjustment to record the bad debt expense for the period will require a

debit to Bad Debt Expense for $3,280.

credit to Allowance for Doubtful for $4,627.

debit to Allowance for Doubtful Accounts for $3,280.

debit to Allowance for Doubtful Accounts for $4,627