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The Allowance for Bad Debts account has a debit balance of $7,000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger, the company's management estimates that uncollectible accounts will be. $12,000. What will be the amount of the adjustment in the Allowance for Bad Debts account? A. $19,000 B. $12,000. C. $17,900 D. $18,250