If Ohio Company received $2,000 as partial payment on the $8,500 account of Carson Mueller Company and wrote off the remaining balance as uncollectible, the only difference between the entry under the direct write-off method and the allowance method (assuming that an adequate allowance account had been set up) would be a

a.) debit to Cash for $2,000 under the direct write-off method rather than a credit to Cash for $2,000 under the allowance method.

b.) debit to Bad Debt Expense for $6,500 ($8,500 $2,000) under the direct write-off method rather than a debit to Accounts Receivable for $6,500 under the allowance method.

c.) debit to Bad Debt Expense for $6,500 ($8,500 $2,000) under the direct write-off method rather than a debit to Allowance for Doubtful Accounts for $6,500 under the allowance method.

d.) credit to Accounts Receivable for $6,500 ($8,500 $2,000) under the direct write-off method rather than a credit to Allowance for Doubtful Accounts for $6,500 under the allowance method.