Under and allowance method of accounting for bad debts , the entry made when an account is written off is ( )
A.
bad debts expense,debit; accounts receivable, credit.
B.
bad debts expense,debit; allowance for doubtful accounts, credit.
C.
allowance for doubtful accounts, debit; accounts receivable, credit.
D.
accounts receivable,debit; allowance for doubtful accounts, credit.