When a Company Uses the Allowance Method of Accounting for Uncollectible

Multiple Choice

When a company uses the allowance method of accounting for uncollectible receivables, which entry would not be found in the general journal?

A)
Bad Debt Expense $\quad 500$
Allowance for Doubtful Accounts $\quad 500$
B)
Bad Debt Expense $\quad 500$
Accounts Receivable, Bob Smith $\quad 500$
C)
$\begin{array}{l}\begin{array} { l l } \text { Cash } & 300 \\\text { Allowance for Doubtful Accounts } & 200\end{array}\\\text { Accounts Receivable, Bob Smith } \quad 500\end{array}$
D)
$\begin{array}{ll}\text { Cash } & 500\end{array}$
Accounts Receivable, Bob Smith $\quad 500$