Fedora Limited Has a Year End of 30 September

Fedora Limited has a year end of 30 September. At 30 September 2020, the allowance for receivables was £19,795. At 30 September 2021, the allowance for receivables was £16,800. What is the correct double entry to record this movement in the allowance for receivables?

A) Debit allowance for receivables expense £2,995, Credit allowance for receivables £2,995
B) Debit allowance for receivables £2,995, Credit allowance for receivables expense £2,995
C) Debit trade receivables £2,995, Credit allowance for receivables expense £2,995
D) Debit trade receivables £2,995, Credit allowance for receivables £2,995