Which of the following options represents the adjusting entry to journalize estimated uncollectible receivables using the allowance method?

A) Debit Accounts Receivable, Credit Allowance for Doubtful Accounts
B) Debit Bad Debt Expense, Credit Allowance for Doubtful Accounts
C) Debit Allowance for Doubtful Accounts, Credit Accounts Receivable
D) Debit Allowance for Doubtful Accounts, Credit Bad Debt Expense