If a company records an allowance to potential bad debt, when a specific account is written off the entry will be:

Debit to Accounts Receivable, Credit to Allowance for Doubtful Accounts

Debit to Allowance for Doubtful Accounts, Credit to Accounts Receivable

Debit to Bad Debt Expense, Credit to Accounts Receivable

Debit to Accounts Receivable, Credit to Bad Debt Expense