Gideon Company uses the allowance method of accounting for uncollectible accounts. On May 3, the Gideon Company wrote off the $3,500 uncollectible account of its customer, A. Hopkins. The entry or entries Gideon makes to record the write off of the account on May 3 is:

A)

Accounts ReceivableA. Hopkins	3,500
Allowance for Doubtful Accounts		3,500

B)

Allowance for Doubtful Accounts	3,500
Bad debts expense		3,500

C)

Accounts ReceivableA. Hopkins	3,500
Bad debts expense		3,500
Cash	3,500
Accounts ReceivableA. Hopkins		3,500

D)

Allowance for Doubtful Accounts	3,500
Accounts ReceivableA. Hopkins		3,500

E)

Cash	3,500
Accounts ReceivableA. Hopkins		3,500