If the allowance method of accounting for uncollectible receivables method was used and an estimate was made at year end, Dec.31 ........what general ledger accounts are debited and credited in JANUARY when a particular customer's account is identified as uncollectiible?

debit Uncollectible Accounts Expense; credit Allowance for Doubtful Accounts

debit Accounts Receivable; credit Allowance for Doubtful Accounts

debit Allowance for Doubtful Accounts; credit Accounts Receivable

debit Uncollectible Accounts Expense; credit Accounts Receivable