At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Mubera Corporation showed a debit balance of $2,000. An aging of the accounts receivable inidcated the amount probabaly uncollected to be $10,000. Under these circumstances, a year-end adjusting entry for estimated bad debts would include a: A) Debit to Bad Debts Exspense of $12,000 B) Debit to the Allowance for Doubtful Accounts for $2,000 C) Credit to the Allowance for Doubtful Accounts for $8,000 D) Debit to Bad Debit Exspense of $10,000 E) None of the above