Assume that Raysut Cement Company writes off Majan Company's OMR3000 balance as uncollectible on December 15, 2019. From the following given options, identify the journal entry to be recorded in the books of Raysut Cement company for writing of uncollectable accounts receivables under direct Write-off method. a. Dr Bad debt expenses A/C OMR 3000 and Cr Accounts receivables OMR 3000 b. Dr Cash A/C OMR 3000 and Cr Accounts receivables A/C OMR 3000 c. None of the given options d. Dr Accounts receivables A/C OMR 3000 and Cr Bad debt expenses A/C OMR 3000