Boston Furniture decides to write off $1,000 of accounts receivable. Which of the following journal is correct when the company prepares financial statements, following U.S. GAAP?

		Allowance for Doubtful Accounts 1,000; Bad Debt Expense 1,000
		Bad Debt Expense 1,000; Allowance for Doubtful Accounts 1,000
		Allowance for Doubtful Accounts 1,000; Accounts Receivable 1,000
		Accounts Receivable 1,000; Allowance for Doubtful Accounts 1,000