At the end of the year, the company estimates part of accounts receivables that customers won't pay in the future. What is the journal entry for this kind of estimation? Select one: a. Debit-Allowance for Uncollectible Receivables, Credit- Account Receivables X b. Debit - Allowance for Uncollectible Receivables, Credit - Bad debt expense. c. Debit-Bad Debt Expense, Credit- Allowance for Uncollectible Receivables. d. Debit- Account Receivables, Credit - Allowance for Uncollectible Receivables