Under the Direct Write- Off Method, the Entry to Record

Under the direct write- off method, the entry to record the estimated bad debts:

A) debits Allowance for Uncollectible Accounts and credits Accounts Receivable.
B) debits Uncollectible Accounts Expense and credits Allowance for Uncollectible Accounts.
C) debits Accounts Receivable and credits Allowance for Uncollectible Accounts.
D) does not require a journal entry.