DirecTV uses aging of accounts receivable to estimate bad debts for the year. At the end of the year, DirecTV has prepared a schedule of accounts receivable sorted by age and corresponding uncollectible percentages as follows: Before the adjusting entries Allowance for Doubtful accounts has a credit balance of $1, 225. What is the adjusting entry to record bad debt expense for the year? Bad Debt Expense +$5, 525 Allowance for Doubtful Accounts +$5, 525 Bad Debt Expense + $4, 025 Allowance for Doubtful Accounts +S4, 025 Bad Debt Expense +$6, 750 Allowance for Doubtful Accounts +$6, 750 Allowance for Doubtful Accounts -$5, 250 Accounts Receivable -$5, 250