The RST Company reports on their balance sheet Accounts Receivable of $466 million net of an allowance of $23 million. If an analysis of the entire list of customers included in accounts receivable showed that the allowance for uncollectible accounts should be 7% of the total owed by customers, the RST would need to do which of the following on the accounting equation?

A. Decrease revenues.

B. Increase current liabilities

C. Increase expenses

D. Increase current assets