A customer owes a business $2560 and makes a partial payment of $1,500. The remainder is considered uncollectible. If the business uses the direct write-off method, its journal entry will involve

	A.	debits to Cash and Bad Debts Expense for $1,500 and $1,060, respectively, and a credit to Accounts Receivable for $2,560.
	B.	debits to Cash and Allowance for Doubtful Accounts for $1,500 and $1,050, respectively, and a credit to Accounts Receivable for $2,560.
	C.	debit to Cash for $1,050 and credits to Allowance for Doubtful Accounts and Accounts Receivable for $1,500 and $450, respectively.
	D.	debit to Allowance for Doubtful Accounts for $650 and credits to Cash and Accounts Receivable for $200 and $450, respectively