At the Beginning of 2012,the Balance in Jackson Enterprises' Allowance

At the beginning of 2012,the balance in Jackson Enterprises' Allowance for Uncollectible Accounts was $31,800.During 2012,the company wrote off $38,000 of accounts receivable.Writing off the individual bad debts would include a:

A) Debit to Bad Debt Expense.
B) Credit to Accounts Receivable.
C) Credit to the Allowance for Uncollectible Accounts.
D) Both a and c.