Mint Associates uses the balance sheet approach to estimate bad debts expense. It started $2024$ with a debit balance of $$10,000$ in its allowance for uncollectible accounts. Mint wrote off $$100\mathrm{.}000$ of bad debts during $2024,$ and its aging of accounts receivable at $12/31/2024$ indicates it should have a credit balance of $$7,500$ in the allowance for uncollectible accounts. No other journal entries to the allowance have been made. Mint's journal entry to record bad debts expense should include a:

A$.$ Debit to bad debt expense for $$7,500.$

B$.$ Debit to bad debt expense for $$97,500.$

C$.$ Credit to the allowance for $$17,500.$

D$.$ Credit to the allowance for $$117,500.$

answer with t$-$account