Town and Country Saddle Learns the Account Receivable for a Customer

Multiple Choice

Town and Country Saddle learns the account receivable for a customer is uncollectible. The journal entry under the allowance method to write off an account is to:

A) debit Allowance for Doubtful Accounts; credit Bad Debts Expense.
B) debit Sales; credit Allowance for Doubtful Accounts.
C) debit Bad Debts Expense; credit Accounts Receivable.
D) debit Allowance for Doubtful Accounts; credit Accounts Receivable.