At the end of its accounting period, December 31, the Allowance for Doubtful Accounts for Far-Fetch Corp. showed a debit balance of $4,325. An aging of accounts receivable indicated the amount likely uncollectible to be $3,900. Under these circumstances, a year-end adjusting entry for bad debt expense would: a. not be required b. include a debit to Allowance for Doubtful Accounts for $425 c. include a credit to Allowance for Doubtful Accounts for $425 d. include a debit to Bad Debt Expense of $3,900 e. include a debit to Bad Debt Expense of $8,225?