doubtful accounts what is the correct journal entry?

credit bad debt expense and debit the allowance for doubtful accounts for $$5,000$

debit bad debt expense and credit the allowance for doubtful accounts for $$1,500$

debit bad debt expense and credit the allowance for doubtful accounts for $$5,000$

credit bad debt expense and debit the allowance for doubtful accounts for $$1,500$