A cutomer is declared bad and it is certain that the buisness will not be able to recover the amount. In this context which of the following is correct $?$

A$.$ Trade Receivables have to be written off and allowance for credit loss would get reduced by that amount.

B$.$ Trade Receivables would have to be written off and allowance for credit loss would get increased by that amount

C$.$ Bad debts would get reduced and allowance for credit loss would get increased by that amount

D$.$ Revenue will increase and allowance for credit loss would get increased