Utopia Corporation Provides $6,000 Worth of Lawn Care on Account

Utopia Corporation provides $6,000 worth of lawn care on account during the month.Experience suggests that about 3% of net credit sales will not be collected.To record the potential bad debts,Utopia Corporation would debit:

A) Accounts Receivable and credit Allowance for Doubtful Accounts for $180.
B) Allowance for Doubtful Accounts and credit Bad Debt Expense for $180.
C) Bad Debt Expense and credit Allowance for Doubtful Accounts for $180.
D) Bad Debt Expense and credit Accounts Receivable for $180.