Entity D uses the allowance method for uncollectible accounts and estimates that $12,000 of its accounts receivables are uncollectible. If the Allowance for Doubtful Accounts has a $1,900 debit balance before adjustment, the adjustment to record bad debts for the period will require

a debit to Allowance for Doubtful Accounts for $10,100.

a debit to Bad Debt Expense for 12,000.

a debit to Bad Debt Expense for $13,900.

no entry until the accounts are actually written off.