An aging of a company's accounts receivable indicates that $3,000 is estimated to be uncollectible. If Allowance for Doubtful Accounts has a $1,200 credit balance, the adjustment to record bad debts for the period will require a:
a) debit to Bad Debts Expense for $3,000.
b) debit to Allowance for Doubtful Accounts for $1,800.
c) debit to Bad Debts Expense for $1,800.
d) credit to Allowance for Doubtful Accounts for $3,000.