Timkin Creates the Following Accounts Receivable Aging Report at the End

Timkin creates the following accounts receivable aging report at the end of the year:
Prior to adjusting entries,the Allowance for Uncollectible Accounts has a debit balance of $500.The year-end adjustment would include a:

A) Credit to Allowance for Uncollectible Accounts for $1,200.
B) Debit to Bad Debt Expense for $700.
C) Debit to Bad Debt Expense for $1,700.
D) Debit to Bad Debt Expense for $1,200.