Please show procedure and explain

Relay Corp. estimates bad debt expense as 3% of credit sales. During year 1 Relay sold $100,000 of goods on account. During year 2, Relay determines that a more accurate estimate of bad debts is 4% of credit sales. Year 2 sales on account was $300,000. The entry in year 2 to record the change in accounting estimate would include a debit to Click the answer you think is right. bad debt expense for $12,000 bad debt expense for $13,000. allowance for uncollectible accounts for $12,000. uncollectible accounts for $13,000