Green Company wrote off a clients account receivable of $400 as uncollectible. What will be the effect on net income under each of the following methods of recognizing bad debt expense? (Consider what accounts are changed in the journal entry and how each effects the calculation of net income.)

	A.	Direct WriteOff Allowance Decrease None
	B.	Direct WriteOff Allowance Decrease Decrease
	C.	Direct WriteOff Allowance None None
	D.	Direct WriteOff Allowance None Decrease