Brown Company's Account Balances at December 31, 2008 for Accounts

Brown Company's account balances at December 31, 2008 for Accounts Receivable and the related Allowance for Doubtful Accounts are $460,000 debit and $700 credit, respectively. From an aging of accounts receivable, it is estimated that $12,500 of the December 31 receivables will be uncollectible. The necessary adjusting entry would include a credit to the allowance account for

A) $12,500.
B) $13,200.
C) $11,800.
D) $700.