An aging of Bicycle Company's accounts receivable indicates that $20,000 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $3,000 credit balance, the adjustment to record bad debts for the period will require a:

Select one:

A. Debit to Bad Debts Expense for $17,000

B. Credit to Allowance for Doubtful Accounts for $20,000

C. Debit to Allowance for Doubtful Accounts for $17,000

D. Debit to Bad Debts Expense for $20,000