At the beginning of 2021, the balance in Jordy Enterprises' Allowance for Uncollectible Accounts was $31,800. During 2021, 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) Debit to Accounts Receivable.

C) Debit to the Allowance for Uncollectible Accounts.

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