An aging of a company's accounts receivable indicates the estimate of uncollectible receivables totals $5,282. If Allowance for Doubtful Accounts has a $1,361 credit balance, the adjustment to record the bad debt expense for the period will require a

a. debit to Bad Debt Expense for $5,282.

b. debit to Bad Debt Expense for $3,921.

c. credit to Allowance for Doubtful Accounts for $5,282.

d. debit to Bad Debt Expense for $1,361.