Which of the Following Journal Entries Correctly Records the Write-Off $\quad$

Which of the following journal entries correctly records the write-off of an uncollectible account receivable?

A) Bad debt expense
$\quad$ $\quad$ Accounts receivable
B) Allowance for doubtful accounts
$\quad$ $\quad$ Accounts receivable
C) Allowance for doubtful accounts
$\quad$ $\quad$ Bad debt expense
D) Bad debt expense
$\quad$ $\quad$ Allowance for doubtful accounts