32. What i s the normal journal entry for recording bad debt expense under the allowance method? a. Debit Allowance for Doubtful Accounts, credit Accounts b. Debit Allowanc Receivable. e for Doubtful Accounts, credit Bad Debt Expense. e for Doubtful Accounts. d. Debit Accounts Receivable, credit Allowance for Doubtful Accounts