【单选题】Su Company's financial accountant has just received his accounts for receivables. The allowance has arisen from $300 to $500 What double entry will Su account for?
A.
Dr expenses $300 cr allowance for receivables $300
B.
Dr expenses $500 cr allowance for receivables $500
C.
Dr allowance for receivables $300 cr expenses $300
D.
Dr expenses $200 cr allowance for receivables $200