At the end of $2021,$ Grand Canyon Lenders had a balance in its Allowance for Uncollectible Accounts of $$4,500($debit$)$ before any adjustment. The company estimated its future uncollectible accounts to be $$12,000$ using the percentage$-$of$-$receivables method. Grand Canyon's adjustment on December $31,2021,$ to record its estimated uncollectible accounts included a:

A$)$ Credit to Allowance for Uncollectible Accounts of $$12,000.$

B$)$ Credit to Bad Debt Expense of $$16,500.$

C$)$ Debit to Allowance for Uncollectible Accounts of $$16,500.$

D$)$ Debit to Bad Debt Expense of $$16,500$; credit to Allowance for Uncollectible Accounts of $$16,500.$