On 31 December 2014 Mayo Resources Decided That It Needed

On 31 December 2014 Mayo Resources decided that it needed finally to write off as a bad debt a receivable of $4400 (including $400 GST) from Jayne Pty Ltd (in liquidation) . If Mayo Resources uses the allowance method, the entry to achieve the write off is which of the following?

A) Debit bad debts expense $4400; credit GST collections $400; credit accounts receivable $4000
B) Debit allowance for doubtful debts $4000; credit bad debts expense $4000
C) Debit bad debts expense $4400; credit accounts receivable $4400
D) Debit allowance for doubtful debts $4000, debit GST collections $400; credit accounts receivable $4400