RCM Company has $$55,000$ in accounts receivable and a debit balance of $$800$ in the Allowance for Doubtful Accounts on December $31,2019.$ Which of the following is part of the journal entry to estimate the bad debt expense and allowance for doubtful accounts assuming that RCM estimates that $4\mathrm{.}5\%$ of accounts receivable will be uncollectible?

Debit $$1,675$

Credit $$1,675$

Debit $$3,275$

None of the choices are correct.

Credit $$3,275$my