Kirov, Inc. reports credit sales of $200,000 for the year ending December 31, 2015. The year- end unadjusted balance of its Allowance for Doubtful Accounts is a debit of $9,000 Experience suggests 6 percent of its net sales will be uncollectible. The amount that should be debited to Bad Debt Expense and credited to Allowance for Doubtful Accounts in its year- end adjusting entry is O $3,000 O $21,000 O $9,000 O $12,000 $23,000