Using the company's historical per cent of credit sales bad debts, $3,000 are estimated to be uncollectible. If Allowance for Doubtful Accounts has a $800 debit balance, the adjustment to record bad debts for the period will require a Odebit to Bad Debt Expense for $3,000. debit to Bad Debt Expense for $2,200. credit to Allowance for Doubtful Accounts for $800. debit to Bad Debt Expense for $3,800.