Record the adjusting entry for uncollectible accounts. Assume the balance of allowance for uncollectible accounts prior to the adjusting entry is $2,173 (credit).
a) Increase Bad Debt Expense, Decrease Allowance for Doubtful Accounts b) Decrease Bad Debt Expense, Increase Allowance for Doubtful Accounts c) Increase Bad Debt Expense, Increase Allowance for Doubtful Accounts d) Decrease Bad Debt Expense, Decrease Allowance for Doubtful Accounts