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Allowance for Doubtful Accounts has a credit balance of $$1,045$ at the end of the year $($before adjustment$),$ and an analysis of customers' accounts indicates uncollectible receivables of $$11,160.$ Which of the following entries records the proper adjustment for Bad Debt Expense?

a$.$ debit Bad Debt Expense, $$12,205$; credit Allowance for Doubtful Accounts, $$12,205$

b$.$ debit Bad Debt Expense, $$10,115$; credit Allowance for Doubtful Accounts, $$10,115$

c$.$ debit Allowance for Doubtful Accounts, $$12,205$; credit Bad Debt Expense, $$12,205$

d$.$ debit Allowance for Doubtful Accounts, $$10,115$; credit Bad Debt Expense, $$10,115$