Under the Allowance Method, the Entry to Write-Off an Uncollectible

Under the allowance method, the entry to write-off an uncollectible account results in a debit to:

A) Bad Debts Expense and a credit to Accounts Receivable.
B) Bad Debts Expense and a credit to Allowance for Doubtful Accounts.
C) Allowance for Doubtful Accounts and a credit to Bad Debts Expense.
D) Allowance for Doubtful Accounts and a credit to Accounts Receivable.