Allowance for Doubtful Accounts has an unadjusted balance of $1,100 at the end of the year, and an analysis of customer's accounts indicates doubtful accounts of $12,900. Which of the following records the proper provision for doubtful accounts?
a. increase Uncollectible Accounts Expense, $14,000; increaseAllowance for Doubtful Accounts, $14,000
b. decrease Allowance for Doubtful Accounts, $14,000; decreaseUncollectible Accounts Expense, $14,000
c. decrease Allowance for Doubtful Accounts, $11,800; decreaseUncollectible Accounts Expense, $11,800
d. increase Uncollectible Accounts Expense, $11,800; increaseAllowance for Doubtful Accounts, $11,800