Allowance for Doubtful Accounts has an unadjusted balance of $1,100 at the end of the year, and an analysis of customers' accounts indicates doubtful accounts of $12,900. Which of the following records the proper provision for doubtful accounts? a. increase Uncollectible Accounts Expense, $14,000; increase Allowance for Doubtful Accounts, $14,000.
b. decrease Allowance for Doubtful Accounts, $14,000; decrease Uncollectible Accounts Expense, $14,000.
c. decrease Allowance for Doubtful Accounts, $11,800; decrease Uncollectible Accounts Expense, $11,800.
d. increase Uncollectible Accounts Expense, $11,800; increase Allowance for Doubtful Accounts, $11,800.