On December $31,($before adjusting and closing the account$),$ the allowance for doubtful accounts showed a debit balance of $$950.$ An aging of the accounts receivable indicaled that the amount expected to uncollectible was $$4,900.$ The adjusting journal entry to record bad debt expense would include:

A$.$ a credit to Bad Debt Expense for $$5,850.$

B$.$ a credit to Allowance for Doubtful Accounts for $$5,850$

C$.$ a debit to Bad Debt Expense for $$4,900$

D$.$ a credit to Accounts Receivable for $$3,950$

E$.$ a debit to Bad Debt Expense for $$3,950$