On December 31, 2019, ABC company has 5 million Accounts Receivables and decide that 0.8 million of that won't be paid by customers. What is the journal entry for the firm to record the estimation? Select one: O a. Debit - Allowance for Uncollectible Receivables 0.8 million, Credit -Bad debt expense 0.8 million O b. Debit- Account Receivables 4.2 million, Credit - Allowance for Uncollectible Receivables 4.2 million o c. Debit- Bad Debt Expense 0.8 million, Credit- Allowance for Uncollectible Receivables 0.8 million O d. Debit-Allowance for Uncollectible Receivables 0.8 million, Credit- Account Receivables 0.8 million