The Entry That Includes a Debit to Allowance for Doubtful

Multiple Choice

The entry that includes a debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable is a(n) :

A) write-off of a specific customer's account.
B) adjusting entry to allow for estimated bad debts.
C) subsidiary entry to increase a customer's account for credit sales.
D) net realizable entry to report the amount expected to be collected.