Marilyn Corporation Uses the Allowance Method

Marilyn Corporation uses the allowance method.Marilyn writes off a $560 customer account balance when it becomes clear that the customer will never pay.Marilyn should debit:

A) Bad Debt Expense and credit Accounts Receivable for $560.
B) Allowance for Doubtful Accounts and credit Accounts Receivable for $560.
C) Bad Debt Expense and credit Cash for $560.
D) Accounts Receivable and credit Bad Debt Expense for $560.