Assume that at March 14, 2019, it was determined that a balance of $7,000 needed to be written off as uncollectible. Provide the journal entry for the write-off.

A. Allowance for Doubtful Account: Debit $7,000; A/R: Credit $7,000

B. A/R: Debit $7,000; Allowance for Doubtful Account: Credit $7,000

C. Bad Debt Expense: Debit $7,000; A/R: Credit $7,000

D. A/R: Debit $7,000; Allowance for Doubtful Account: Credit $7,000