3. Shelby, Inc. has determined that an account receivable amount of $105 is uncollectible. a) The company follows the direct write-off method. Which of the following entries would record the write-off? A) Allowance for Bad Debts 105 Accounts Receivable 105 B) Cash 105 Accounts Receivable 105 C) Bad Debts Expense 105 Accounts Receivable 105 D) Accounts Receivable 105 Bad Debts Expense 105 b) Which entry would be appropriate under the allowance method? _____________