An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $6,400. If Allowance for Doubtful Accounts has a $1,300 debit balance, the adjustment to record the bad debt expense for the period will require a~

A) debit to Bad Debt Expense for $7,700

B) debit to Bad Debt Expense for $6,400

C) debit to Bad Debt expense for $5,100

D) credit to Allowance for Doubtful Accounts for $1,300