The allowance method of estimating uncollectible accounts receivable based on an analysis of recelvables shows that $866 of accounts receivable are uncollectible. Allowance for Doubtful Accounts has a debit balance of $165. The adjusting entry at the end of the year will include a credit to Allowance for Doubtful Accounts in the amount of Allowance for Doubtful Accounts has a credit balance of $1,763 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $19,509. Which of the following entries records the proper adjustment for bad debt expense