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 Guatemala Cafe: Accounts Receivable, $135,000; Allowance for Doubtful Accounts, $3,000 (credit balance) ; and Sales revenue $1,800,000.
If Guatemala ages the accounts and determines that $15,000 of receivables may be uncollectible, the adjusting entry should be:

A) Bad Debts Expense 15,000
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable 15,000
B) Bad Debts Expense 12,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 12,000
C) Bad Debts Expense 9,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 9,000
D) Bad Debts Expense 15,000
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts 15,000