Under the Direct Write-Off Method,what Journal Entry Is Prepared When

Multiple Choice

Under the direct write-off method,what journal entry is prepared when an account is determined to be worthless or uncollectible?

A) debit Allowance for Uncollectible Accounts and credit Accounts Receivable
B) debit Accounts Receivable and credit Allowance for Uncollectible Accounts
C) debit Uncollectible-Account Expense and credit Allowance for Uncollectible Accounts
D) debit Uncollectible-Account Expense and credit Accounts Receivable