If the Company Makes the Following Journal Entry to Record $\quad$

If the company makes the following journal entry to record bad debt expense, which method of accounting for bad debts is it using? Dr. Bad debt expense $\quad$$\quad$ xxx
Cr. Accounts receivable $\quad$$\quad$ xxx

A) Direct writeoff method
B) Allowance method
C) Net realizable value method
D) Bad debt expense method