Indy Sport and Hobby's Allowance for Doubtful Accounts had an unadjusted credit balance of $400. The manager estimates that $900 of the Accounts Receivable is uncollectible. Using the balance sheet approach, the year-end adjusting entry for Bad- Debts Expense includes a A. credit to the Bad-Debt Expense account for $500. B. debit to the Bad-Debts Expense account for $900. C. credit to the Bad-Debts Expense account for $1,300. D. debit to the Bad-Debts Expense account for $500.