Under the Allowance Method, the Entry to Record the Bad

Under the allowance method, the entry to record the bad debts estimate includes a debit to:

A) Accounts Receivable and a credit to Allowance for Uncollectible Accounts.
B) Uncollectible Accounts Expense and credit to Allowance for Uncollectible Accounts.
C) Allowance for Uncollectible Accounts and a credit to Uncollectible Accounts Expense.
D) Allowance for Uncollectible Accounts and a credit to Accounts Receivable.