A Company Ages Its Accounts Receivables to Determine Its End

A company ages its accounts receivables to determine its end of period adjustment for bad debts. At the end of the current year, management estimated that $15,750 of the accounts receivable balance would be uncollectible. Prior to any year-end adjustments, the Allowance for Doubtful Accounts had a debit balance of $375. What adjusting entry should the company make at the end of the current year to record its estimated bad debts expense?
A)
$\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 16,125 & \\\hline \text { Allowance for Doubtful Accounts } & & 16,125 \\\hline\end{array}$
B)
$\begin{array}{|l|r|r|}\hline \text { Accounts Receivable } & 15,750 & \\\hline \text { Bad Debts Expense } & 375 & \\\hline \text { Sales } & & 16,125 \\\hline\end{array}$
C)
$\begin{array}{|l|r|r|}\hline \text { Bad Debts Expense } & 16,125 & \\\hline \text { Allowance for Doubtful Accounts } & & 16,125 \\\hline\end{array}$
D)
$\begin{array}{|l|l|l|}\hline \text { Bad Debts Expense } & 15,375 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,375 \\\hline\end{array}$
E)
$\begin{array}{|l|r|l|}\hline \text { Bad Debts Expense } & 15,750 & \\\hline \text { Allowance for Doubtful Accounts } & & 15,750 \\\hline\end{array}$