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. $2,500 b. $12,000 c. $9,500 O d. $14,500 O e. The answer does not exist