At the end of $2024,$ Murray State Lenders had a balance in its Allowance for Uncollectible Accounts of $$4\mathrm{.}500($debit$)$ before adjustment. The company estimated its future uncollectible accounts to be $$12,000$ using the percentage$-$of$-$receivables method. Murray State's adjusting entry, dated December at $2024,$ to record its estimated uncollectible accounts included a:

Multiple Choice

Debit to Allowance for Uncollectible Accounts of $$16,500$

Debit to Bad Debt Expense of $$16,500.$

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

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