An aging of a company's accounts receivable indicates that the estimate of uncollectible receivables totals $4,900. If Allowance for Doubtful Accounts has a $1,346 credit balance, the adjustment to record the bad debt expense for the period will require a

a.debit to Bad Debt Expense for $3,554.

b.debit to Bad Debt Expense for $4,900.

c.credit to Allowance for Doubtful Accounts for $1,346.

d.debit to Bad Debt Expense for $6,246.