Charles and Charms, a Merchandiser, Has an Account Receivable for $125

Charles and Charms, a merchandiser, has an account receivable for $125 which they now decided to be uncollectible. The merchandiser uses the direct write-off method. Which of the following entries is required to record the write-off?

A) $$\begin{array} { | c | r | r | } \hline \text { Bad Debts Expense } & 125 & \\\hline \text { Accounts Receivable } & & 125 \\\hline\end{array}$$
B) $\begin{array}{c}\begin{array}{|l}\hline \text {Cash}\\\hline \text {Accounts Receivable}\\\hline\end{array}\begin{array}{|l}\hline125\\\hline\\\hline\end{array}\begin{array}{|l|}\hline\\\hline125\\\hline\end{array}\end{array}$

C) $$\begin{array} { | c | r | r | } \hline \text { Allowance for Bad Debts } & 125 & \\\hline \text { Accounts Receivable } & & 125 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 125 & \\\hline \text { Bad Debts Expense } & & 125 \\\hline\end{array}$$