3) Town and Country Saddle learns the account receivable for a customer is uncollectible. The journal entry under the allowance method to write-off an account is to __________.

debit Allowance for Doubtful Accounts; credit Accounts Receivable

debit Sales; credit Allowance for Doubtful Accounts

debit Bad Debts Expense; credit Accounts Receivable

debit Allowance for Doubtful Accounts; credit Bad Debts Expense