Under the Allowance Method for Estimating Uncollectible Accounts, the Entry

Under the allowance method for estimating uncollectible accounts, the entry to write off an account:

A) increases both Accounts Receivable and Allowance for Uncollectible Accounts, thus decreasing net realizable value.
B) decreases Accounts Receivable, thus decreasing net realizable value.
C) increases Allowance for Uncollectible Accounts, thus decreasing net realizable value.
D) has no effect on net realizable value.