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 Candy Crunch Palace: Accounts Receivable, $90,000; Allowance for Doubtful Accounts, $1,000 (credit balance) ; and Sales revenue $600,000.
If Candy Crunch Palace ages the accounts and determines that $5,000 of receivables may be uncollectible, the adjusting entry should be:

A) Bad Debts Expense 5,000
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable 5,000
B) Bad Debts Expense 4,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 4,000
C) Bad Debts Expense 3,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 3,000
D) Bad Debts Expense 5,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 5,000