Allowance for Doubtful Accounts has a debit balance of $1,100 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $12,900. Which of the following entries records the proper adjustment for bad debt expense?
A. debit Allowance for Doubtful Accounts, $14,000; credit Bad Debt Expense, $14,000
B. debit Bad Debt Expense, $11,800; credit Allowance for Doubtful Accounts, $11,800
C. debit Allowance for Doubtful Accounts, $11,800; credit Bad Debt Expense, $11,800
D. debit Bad Debt Expense, $14,000; credit Allowance for Doubtful Accounts, $14,000
