Assume the following unadjusted account balances at the end of the accounting period for Utah Hardware: Accounts Receivable, $160,000; Allowance for Doubtful Accounts, $3,200 (debit balance); Sales revenue, $1,800,000. If Utah Hardware ages the accounts and determines that $8,000 of the receivables may be uncollectible, the adjusting entry should be: A) Bad Debts Expense 8,000 Allowance for Doubtful Accounts 8,000 B) Bad Debts Expense 11,200 Allowance for Doubtful Accounts 11,200 C) Bad Debts Expense 4,800 Allowance for Doubtful Accounts 4,800 D) Bad Debts Expense 8,000 Accounts Receivable 8,000