The Allowance for Bad Debts account has a debit balance of $8,000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiaryledger, thecompany's management estimates that uncollectible accounts will be $12,000. What will be the amount of the adjustment in the Allowance for Bad Debtsaccount?

A.

$18,900

B.

$20,000

C.

$19,250

D.

$12,000