At the beginning of 2022 the balance in xyz allowance for uncollectible accounts was 25000. During 2023, the company wrote off 21000 of accounts receivable. When he wrote off the accounts the journal entry would include a :

A) credit to the allowance uncollectible accounts for 21000 b) credit to accounts receivable for 25000 c) debit to allowance for uncollectible accs for 21000 or d) debit to accounts receivable 21000