An aging of a company's accounts receivable indicates that the estimate of uncollectible receivables totals $$3,947.$ If Allowance for Doubtful Accounts has a $$1,084$ credit balance, the adjustment to record the bad debt expense for the period will require a

a$.$ debit to Bad Debt Expense for $$5,031.$

b$.$ debit to Bad Debt Expense for $$3,947.$

c$.$ credit to Allowance for Doubtful Accounts for $$1,084.$

d$.$ debit to Bad Debt Expense for $$2,863.$