At the end of its most recent accounting period, Hinch Corporation had a balance of Accounts Receivable of $725,000 and a credit balance in Allowance for Uncollectible Accounts of $4,800. An aging of Accounts Receivable performed at the end of that period determined that the balance in Allowance for Uncollectible Accounts should be $31,400. The adjusting entry to record Bad Debts Expense should include which of the following:

Debit to Bad Debts Expense of $26,600

Credit to Bad Debts Expense of $31,400

Debit to Bad Debts Expense of $36,200

Credit to Allowance for Uncollectible Accounts of $31,400