Tanning Company analyzes its receivables to estimate bad debt expense. The accounts receivable balance is $$312,000$ and credit sales are $$1,000,000.$ An aging of accounts receivable shows that approximately $4\%$ of the outstanding receivables will be uncollectible. What adjusting entry will Tanning Company make if Allowance for Doubtful Accounts has a credit balance of $$2,200$ before adjustment?

a$.$

Bad Debt Expense

$9,280$

Allowance for Doubtful Accounts

$9,280$

b$.$

Bad Debt Expense

$11,280$

Allowance for Doubtful Accounts

$11,280$

c$.$

Bad Debt Expense

$9,780$

Allowance for Doubtful Accounts

$9,780$

d$.$

Bad Debt Expense

$10,280$

Allowance for Doubtful Accounts

$10,280$