The Entry to Record the Write-Off of Ward Company's Account $\quad$

The entry to record the write-off of Ward Company's account under the direct write-off method is:

A) Accounts Receivable--Ward Company
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts
B) Bad Debts Expense
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts
C) Allowance for Doubtful Accounts
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable--Ward Company
D) Bad Debts Expense
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable--Ward Company