1. An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $4,955. If Allowance for Doubtful Accounts has a $1,194 debit balance, the adjustment to record the bad debt expense for the period will require a

   a.debit to Allowance for Doubtful Accounts for $6,149.

   b.credit to Allowance for Doubtful for $4,955.

   c.debit to Allowance for Doubtful Accounts for $4,955.

   d.debit to Bad Debt Expense for $6,149.