The Entry to Record the Write-Off of Mendez, Inc

The entry to record the write-off of Mendez, Inc.'s account using the allowance method is

A) Increase Bad Debt Expense and increase Allowance for Doubtful Accounts
B) Increase Bad Debt Expense and reduce Accounts Receivable--Mendez, Inc.
C) Reduce Allowance for Doubtful Accounts and reduce Accounts Receivable--Mendez, Inc.
D) Increase Accounts Receivable--Mendez, Inc. and increase Allowance for Doubtful Accounts
E) None of the above