What Would Be the Basis for the Following Entry on a Firm's

Multiple Choice

What would be the basis for the following entry on a firm's records?
$$\begin{array} { | r | l | } \hline \text { Bad Debt Expense } & 150 \\\hline \text { Allowance for Doubtful } \\\text { Accounts } & 150\\\hline\end{array}$$

A) The firm is using the direct write-off method.
B) The firm is writing off an uncollectible account.
C) The firm is using the allowance method for estimating bad debt.
D) All of these answers are correct.