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

Under the direct write- off method, the entry to write off an uncollectible account of $3,400 includes a:

A) debit to Uncollectible- Account Expense for $3,400.
B) debit to Accounts Receivable for $3,400.
C) debit to Allowance for Uncollectible Accounts for $3,400.
D) credit to Uncollectible- Account Expense for $3,400.