At the beginning of $20$X$1,$ Pagach Corp.$\text{'}$s "Allowance for Uncollectible Accounts" had a

credit balance of $$9,000.$

During $20$X$1,$ account receivable balances totaling $$12,000$ were specifically written$-$off

as being uncollectible.

As a result of the above, which of the following statements is true immediately after

these specific write$-$offs?

Select one:

a$.$ The "Allowance for Uncollectible Accounts" account has a credit balance of

$$21,000$ which implies that last year's estimate of bad debts was

underestimated $($too low$).$

b$.$ The "Allowance for Uncollectible Accounts" account has a debit balance of

$$3,000$ which implies that last year's estimate of bad debts was overestimated

$($too high$).$

c$.$ The "Allowance for Uncollectible Accounts" account has a debit balance of

$$3,000$ which implies that last year's estimate of bad debts was

underestimated $($too low$).$

d$.$ The "Allowance for Uncollectible Accounts" account has a credit balance of

$$21,000$ which implies that last year's estimate of bad debts was

overestimated $($too high$).$