Christo Uses the Allowance Method of Accounting for Bad and Doubtful

Christo uses the allowance method of accounting for bad and doubtful debts. When he received notice that Debtor 3459, who owed him $10 000, was in liquidation he decided to write off the debt as bad. What is the general journal entry to record the write off?

A) Debit bad debts expense $10 000; credit allowance for doubtful debts $10 000
B) Debit allowance for doubtful debts $10 000; credit accounts receivable $10 000
C) Debit bad debts expense $10 000; credit accounts receivable $10 000
D) Debit allowance for doubtful debts $10 000; credit bad debts expense $10 000