At the end of the current year, using the aging of receivable method, management estimated that $15,750 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $375. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?

• ccounts Receivable	16,125
  Allowance for Doubtful Accounts		16,125

• Bad Debts Expense	15,750
  Allowance for Doubtful Accounts		15,750

• Bad Debts Expense	16,125
  Allowance for Doubtful Accounts		16,125

• Bad Debts Expense	15,375
  Allowance for Doubtful Accounts		15,375