Under the Direct Write-Off Method,what Adjustment Is Made at the Time

Under the direct write-off method,what adjustment is made at the time an actual bad debt occurs?

A) Debit Bad Debt Expense,credit Allowance for Uncollectible Accounts.
B) Debit Allowance for Uncollectible Accounts,credit Accounts Receivable.
C) Debit Bad Debt Expense,credit Accounts Receivable.
D) No adjustment is made.