Courtney Uses the Allowance Method of Accounting for Bad and Doubtful

Courtney uses the allowance method of accounting for bad and doubtful debts. When she received notice that a debtor, who owed her $5 000, was in liquidation she decided to write off the debt as bad. What is the general journal entry to record the write off?

A) DR Bad debts expense $5 000; CR Allowance for doubtful debts $5 000
B) DR Bad debts expense $5 000; CR Accounts receivable $5 000
C) DR Allowance for doubtful debts $5 000; CR Bad debts expense $5 000
D) DR Allowance for doubtful debts $5 000; CR Accounts receivable $5 000