What accounts would you debit and credit for the adjusting entry to estimate uncollectibles with this method: (you do not need to show the dollar amounts)

	a.	Bad Debts Expense xx Accounts receivable xx
	b.	Accounts Receivable xx Cash xx
	c.	Bad Debts Expense xx Allowance for Doubtful Accounts xx
	d.	Allowance for doubtful accounts xx Accounts receivable xx