An aging of a company's accounts receivable indicates that the estimate of uncollectible accounts totals $4,000. If Allowance for Doubtful Accounts has a $1,200 debit balance, the adjustment to record the bad debt expense for the period will require a

		debit to Bad Debt Expense for $5,200.
		debit to Bad Debt Expense for $4,000.
		debit to Bad Debt expense for $2,800
		credit to Allowance for Doubtful Accounts for $5,000.