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