An aging of a company's accounts receivable indicates that estimate of the uncollectible accounts totals $4,000. If Allowance for Doubtful Accounts has a $800 credit balance, the adjustment to record the bad debt expense for the period will require a a. Debit to Bad Debt Expense for $3,200. b. Credit to Allowance for Doubtful Accounts for $4,000. c. Debit to Allowance for Doubtful Accounts for $4,000. d. Debit to Allowance for Doubtful Accounts for $3,200.