At the beginning of 2015, the balance in Jackson Enterprises' Allowance for Uncollectible Accounts was $31,800. During 2015, the company wrote off $38,000 of accounts receivable. Writing off the individual bad debts would include a:

a. Debit to Bad Debt Expense.

b. Credit to Accounts Receivable.

c. Credit to the Allowance for Uncollectible Accounts.

d. Debit to Bad Debt Expense; credit to the Allowance for Uncollectible Accounts.