Uptown, Inc $$\begin{array} { | c | r | r | } \hline \text { Bad Debts Expense } & 125 & \\\hline \text { Accounts Receivable } & & 125 \\\hline\end{array}$$

Uptown, Inc. has determined that an account receivable of $125 is uncollectible. The company 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) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 125 & \\\hline \text { Accounts Receivable } & & 125 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Allowance for Bad Debts } & 125 & \\\hline \text { Accounts Receivable } & & 125 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 125 & \\\hline \text { Bad Debts Expense } & & 125 \\\hline\end{array}$$