Robinson. Company uses the allowance method for estimating bad debts expense. The accounts receivable balance is $$285,000.$ Management estimates that $6\%$ of accounts receivable will be uncollectible. What adjusting entry will Robinson Company make if the Allowance for Uncollectible Accounts has a credit balance of $$10,000$ before adjustment?

debit Bad Debt Expense $12,100$; credit Allowance for Uncollectible Accounts $12,100$

debit Bad Debt Expense $27,100$; credit Allowance for Uncollectible Accounts $27,100$

debit Bad Debt Expense $12,100$; credit Accounts Receivable $12,100$ debit Bad Debt Expense $7,100$; credit Allowance for Uncollectible Accounts $7,100$