Under the Allowance Method of Recording Bad Debts, Which of the Following

Under the allowance method of recording bad debts, which of the following entries, if any, would be made to write off actual uncollectible accounts of $5,500?

A) Allowance for Doubtful Accounts 5,500 Accounts Receivable 5,500

B) Bad Debt Expense 5,500 Allowance for Doubtful Accounts 5,500

C) Bad Debt Expense 5,500
Accounts Receivable 5,500

D) No entry is needed.