An aging of a company's accounts receivable indicates that the 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. credit to Allowance for Doubtful Accounts for $4,000 Ob. debit to Allowance for Doubtful Accounts for $3,200 Oc. debit to Allowance for Doubtful Accounts for $4,000 Od. debit to Bad Debt Expense for $3,200 Allowance for Doubtful Accounts has a debit balance of $600 at the end of the year (before adjustment), and an analysis of accounts in the customers ledger indicates uncollectible receivables of $13,000. Which of the following entries records the proper adjusting entry for bad debt expense? Oa. debit Bad Debt Expense, $12,400; credit Allowance for Doubtful Accounts, $12,400 Ob. debit Bad Debt Expense, $13,600; credit Allowance for Doubtful Accounts, $13,600 Oc. debit Bad Debt Expense, $600; credit Allowance for Doubtful Accounts, $600 Od. debit Allowance for Doubtful Accounts, $600; credit Bad Debt Expense, $600