On December 31,2012,Mark Inc

On December 31,2012,Mark Inc.estimates future bad debts to be $6,500.The Allowance for Uncollectible Accounts has a credit balance of $2,500 before any year-end adjustment.What adjustment should Mark Inc.record for the estimated bad debts on December 31,2012?

A) Debit Bad Debt Expense,$6,500; credit Allowance for Uncollectible Accounts,$6,500.
B) Debit Bad Debt Expense,$4,000; credit Allowance for Uncollectible Accounts $4,000.
C) Debit Allowance for Uncollectible Accounts,$9,000; credit Bad Debt Expense,$6,500.
D) Debit Bad Debt Expense,$9,000; credit Allowance for Uncollectible Accounts,$9,000.