Under the Allowance Method of Recording Bad Debts, Which of the Following

Under the allowance method of recording bad debts, which of the following entries, if any, would be made to write off actual uncollectible accounts of $3, 500?

A)
$\begin{array}{cr}\text { Allowance for Doubtful Accounts } & 3,500 \\\text { Accounts Receivable } & 3,500\end{array}$
B)
Bad Debt Expense $\quad 3,500$
Allowance for Doubtful Accounts $\quad 3,500$
C)
$\begin{array}{lr}\text { Bad Debt Expense } & 3,500 \\\text { Accounts Receivable } && 3,500\end{array}$
D) No entry is needed.