Fraud Investigators Inc. operates a fraud detection service. On October 31, a customer balance of $1,350 from a prior year was determined to be uncollectible and was written off. The entry to record the write off will include a debit to 1. Accounts Receivable 2. Bad Debt Expense 3. Allowance for doubtful accounts 4. Sales returns and Allowances 5. Sales Discounts