Charlton Sales Has a Receivable for $92 That They Now $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 92 & \\\hline \text { Bad debts expense } & & 92 \\\hline\end{array}$$

Charlton Sales has a receivable for $92 that they now deem to be uncollectable.Charlton uses the direct write-off method.Which of the following entries correctly records the write-off?

A) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 92 & \\\hline \text { Bad debts expense } & & 92 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 92 & \\\hline \text { Accounts receivable } & & 92 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Bad debts expense } & 92 & \\\hline \text { Accounts receivable } & & 92 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Allowance for doubtful debts } & 92 & \\\hline \text { Accounts receivable } & & 92 \\\hline\end{array}$$