When Recording Estimated Uncollectible Accounts Using the Allowance Method, the Adjusting

When recording estimated uncollectible accounts using the allowance method, the adjusting entry includes a

A) debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts.
B) debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts.
C) debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable.
D) debit to Loss on Credit Sales Revenue and a credit to Accounts Receivable.