Donnelly Corp uses an allowance method for recording bad debts. Donnelly Corp determined that $$36,000$ of accounts receivable from Fritsch are uncollectible. The entry Donnelly Corp should make to write off the Fritsch account would include:

a debit to Uncollectible Accounts Expense for $$36,000.$

a debit to Cash for $$36,000.$

a credit to Accounts Receivable for $$36,000.$

a credit to Uncollectible Accounts Expense for $$36,000.$