Under the direct write-off method, the entry to write off an uncollectible account of $3,400 includes a:

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Under the direct write-off method, the uncollectible account is directly written off to the expense account, that is, Uncollectible-Account Expense. Therefore, the entry will include a debit to the Uncollectible-Account Expense for $3,400. Choice A is incorrect because Accounts Receivable will be credited, not debited. Choice B is incorrect because the expense account should be debited, not credited. Choice D is incorrect because the allowance account is not involved in the direct write-off method.

Under the Direct Write-Off Method, the Entry to Write Off