Following the Completion of an Aging Analysis, the Accountant for Liberty

Following the completion of an aging analysis, the accountant for Liberty estimated that $1,100 of the receivables would be uncollectible. The year-end adjusting entry to record bad debt expense would include which of the following?

A) Credit to allowance for doubtful accounts of $1,100.
B) Debit to bad debt expense of $1,000.
C) Debit to bad debt expense of $900.
D) Credit to allowance for doubtful accounts of $1,200.