A Company Estimates That $4,000 of Its $50,000 Accounts Receivable

A company estimates that $4,000 of its $50,000 accounts receivable will become uncollectible. The current balance in Allowance for Uncollectible Accounts is a $300 debit. The adjusting entry will include a

A) $4,300 credit to Uncollectible Accounts Expense.
B) $4,300 debit to Uncollectible Accounts Expense.
C) $3,700 debit to Allowance for Uncollectible Accounts.
D) $3,700 debit to Uncollectible Accounts Expense.