The Grass Is Greener Corporation Provides $6,000 Worth of Lawn

The Grass is Greener Corporation provides $6,000 worth of lawn care on account during the month.Experience suggests that about 2% of net credit sales will not be paid.To record the potential bad debts,The Grass is Greener Corporation would:

A) debit Accounts Receivable and credit Allowance for Doubtful Accounts for $120.
B) debit Allowance for Doubtful Accounts and credit Bad Debt Expense for $120.
C) debit Bad Debt Expense and credit Allowance for Doubtful Accounts for $120.
D) debit Bad Debt Expense and credit Accounts Receivable for $120.