. By the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $12,000. If the balance of the Allowance for Doubtful Accounts is $2,500 credit before adjustment, what is the amount of bad debt expense for that period? Select one: a. The answer does not exist b. $12,000 Ce $9.500 d. $2,500 e. $14,500