According to the basic accounting equation I would (a) Debit bad debt expense and credit accounts receivable? any help with an explanation would be great, having a hard time with the write off method.

A cempany uses the direct mite-eff methed. The cempany writes eff a $3,0DI] custnmer accennt balance when it becames clear that the particular custnmer will never pay. What is the jeurna] entry that wenld he prepared tn record this write-eff? {A} Debit Bad Debt Exp-use and credit Acceunis Receivable fer $3,.Dl] I]. [lDebit Aawance far Denblful Accennts and credit Bad Debt Expense fer $3,l]l]. [QDebit Bad Debt Exp-use and credit Anwan ce fer Dc-ubiful Accennts fer $3,l]l]. [D] Debit Accennts Receivable and credit Bad Debt Expense fer $3,IJDD