Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) The journal entry to record bad debt expense requires a debit to bad debt expense and a credit to accounts receivable.
B) The journal entry to record bad debt expense requires a debit to bad debt expense and a credit to allowance for doubtful accounts.
C) The journal entry to record the write off of an uncollectible account receivable requires a debit to bad debt expense and a credit to accounts receivable.
D) The journal entry to record the write off of an uncollectible account receivable requires a debit to bad debt expense and a credit to allowance for doubtful accounts.