D. Net income. 8. Barnes Books determines tha the t $3,000 of accounts receivable are uncollectible, which of the following company record A. Bad Debt Expense to write off the accounts using the allowance method? 3,000 Accounts Receivable 3,000 B. Allowance for Uncollectible Accounts 3,000 Accounts Receivable 3,000 C. Bad Debt Expense 3,000 Allowance for Uncollectible Accounts 3,000 D. Allowance for Uncollectible Accounts 3,000 Bad Debt Expense 3,000