An aging of a company's accounts receivable indicates the estimate of uncollectible receivables totals $4,139. If Allowance for Doubtful Accounts has a $1,382 credit balance, the adjustment to record the bad debt expense for the period will require a

a. debit to Bad Debt Expense for $1,382.

b. debit to Bad Debt Expense for $2,757.

c. credit to Allowance for Doubtful Accounts for $4,139.

d. debit to Bad Debt Expense for $4,139.