Assume the Following Unadjusted Account Balances at the End of the Accounting

Assume the following unadjusted account balances at the end of the accounting period for Colorado Hardware: Accounts Receivable, $240,000; Allowance for Doubtful Accounts, $4,800 (debit balance) ; Sales revenue, $2,700,000.
If Colorado Hardware ages the accounts and determines that $12,000 of the receivables may be uncollectible, the adjusting entry should be:

A) Bad Debts Expense 12,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 12,000
B) Bad Debts Expense 16,800
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 16,800
C) Bad Debts Expense 7,200
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 7,200
D) Bad Debts Expense 12,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable 12,000