Cooper/Draper Inc, an advertising agency, uses the direct write-off method to account for uncollectible receivables. On April 1, it determines that a $3,000 receivable from its client, R. Sterling, was uncollectible. When Cooper/Draper records this write-off on April 1, it will: Group of answer choices

A) Decrease accounts recievable and increase allowance for doubtful accounts

B) Decrease cash and increase bad debt expense

C) Decrease accounts recievable and increase cash

D) Decrease accounts recievable and increase bad debt expense