At the end of the year, Luke Inc. estimates future bad debts to be $$6,500.$ The Allowance for Uncollectible Accounts has a credit balance of $$2,500$ before any year$-$end adjustment. What adjustment should Luke Inc. record for the estimated bad debts at the end of the year?

A$)$ Debit Bad Debt Expense, $$6,500$; credit Allowance for Uncollectible Accounts, $$6,500.$

B$)$ Debit Bad Debt Expense, $$4,000$; credit Allowance for Uncollectible Accounts $$4,000.$

C$)$ Debit Allowance for Uncollectible Accounts, $$9,000$; credit Bad Debt Expense, $$9,000.$

D$)$ Debit Bad Debt Expense, $$9,000$; credit Allowance for Uncollectible Accounts, $$9,000.$