Bee Keepers Ltd$.$ uses the percentage of receivables method for recording bad debt expense. The accounts receivable balance at year$-$end is $$100,000$ and the total credit sales were $$800,000.$ Management estimates that $4\%$ of receivables will be uncollectible. What adjusting entry will have to be made if the Allowance for Doubtful Accounts has a credit balance of $$800$ before adjustment?

a$.$ DR Bad Debt Expense $$3,200$; CR Allowance for Doubtful Accounts $$3,200$

b$.$ DR Bad Debt Expense $$4,000$; CR Allowance for Doubtful Accounts $$4,000$

c$.$ DR Bad Debt Expense $$3,200$; CR Accounts Receivable $$3,200$

d$.$ DR Bad Debt Expense $$35,200$; CR Allowance for Doubtful Accounts $$35,200$