$35.$Jayson Enterprises uses the allowance method to account for uncollectible receivables. When an uncollectible

account is written off, $\_\_\_\_\_\_\_\_.$

A$)$ the Bad Debt Expense account is debited

B$)$ no entry is required because bad debt expense is estimated at the end of the accounting period

C$)$ the write off has no effect on net income

D$)$ the Allowance for Bad Debts account is credited