An aging of Theo Co.'s Accounts receivable balance indicates that $9,500 are estimated to be uncollectible. If the allowance for Doubtful Accounts has a $2,100 debit balance, the journal entry recorded would be:

• A.

  a debit to Bad Debt Expense and a credit to Accounts Receivable

• B.

  a debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable

• C.

  a debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts

• D.

  a debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts