TechCom ages its accounts receivables to determine the end of the period adjustment for bad debts. At the end of the year, management estimated that $12,750 of the accounts receivable balances would be uncollectible. The Allowance for Doubtful Accounts had a debit balance of $175. What entry should TechCom make at the end of the year, for the estimated bad debts expense?

a
Accounts Receivable 12,925 Allowance for Doubtful Accounts 12,925
b
Bad Debts Expense 12,575 Allowance for Doubtful Accounts 12,575
c
Accounts Receivable 12,750 Bad Debts Expense 175 Sales 12,925
d
Bad Debts Expense 12,750 Allowance for Doubtful Accounts 12,750
e
Bad Debts Expense 12,925 Allowance for Doubtful Accounts 12,925