Beer Corp uses an allowance method for recording bad debts. Beer Corp used an aging of accounts to determine that $$36,000$ of accounts receivable were likely uncollectible. The existing balance in the Allowance for Uncollectibles was a credit balance of $$23,400.$ The entry Beer Corp should make to update the allowance would include:

a credit to Allowance for Uncollectible Accounts for $$36,000.$

a credit to Allowance for Uncollectible Accounts for $$59,400.$

a debit to Uncollectible Accounts Expense for $$12,600.$

a debit to Uncollectible Accounts Expense for $$36,000.$