At the end of the year, the company estimates that the 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- Account Receivables, Credit - Allowance for Uncollectible Receivables

b. Debit - Allowance for Uncollectible Receivables, Credit -Bad debt expense.

c. Debit- Bed Debt Expense, Credit- Allowance for Uncollectible Receivables.

d. Debit- Allowance for Uncollectible Receivables, Credit- Account Receivables