After reviewing an accounts receivable aging report, the collections team attempts to collect a $250 invoice that is over 180 days past due. After multiple attempts, the collections team learns that the customer had gone bankrupt and this amount will not be collected. Assuming the company uses the direct write-off method, what should the journal entry be, if any, to write off this uncollectible amount? (If no entry is required, select "No debit" or "No credit" in the account fields.) Account Debit Credit 0 0 Cash Accounts receivable Allowance for doubtful accounts Inventory asset Prepaid insurance Supplies on hand Equipment Accumulated depreciation Accounts payable Interest payable Salaries payable Sales tax payable Common stock Sales revenue Cost of goods sold Bad debt expense Contract labor expense Depreciation expense Interest expense