Analysis of accounts receivable indicates that $5,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 credit balance, the adjustment to record bad debt expense for the period will require a: 5. a) b) c) d) debit to Allowance for Doubtful Accounts for $3,800. debit to Bad Debts Expense for $3,800. credit to Allowance for Doubtful Accounts for $5,000. credit to Bad Debts Expense for $5,000