The Entry to Record the Write-Off of Sepich, Inc $\quad$

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

A) Bad Debts Expense
$\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts
B) Bad Debts Expense
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable--Sepich, Inc.
C) Allowance for Doubtful Accounts
$\quad$ $\quad$ $\quad$ $\quad$ Accounts Receivable--Sepich, Inc.
D) Accounts Receivable--Sepich, Inc.
$\quad$ $\quad$ $\quad$ $\quad$ Allowance for Doubtful Accounts