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:
$$\begin{array} { | c | r | c | } \hline \text { Age } & \text { Amount } & \text { Estimated uncollectible } \\\hline \begin{array} { c } \text { Less than } 30 \\\text { days }\end{array} & \$ 6,000 & 5 \% \\\hline 31 - 60 \text { days } & \$ 4,000 & 10 \% \\\hline 61 + \text { days } & \$ 2,000 & 25 \% \\\hline\end{array}$$

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.