In 20X1, Judie Co. had total sales of $250,000, of which 75% were on credit. During the year, $175,000 cash was collected on credit sales. The beginning balance in Accounts Receivable (on January 1 of Year 1) was $30,000. The beginning balance in the Allowance for Doubtful Accounts (on January 1 of Year 1) was $10,000. The amount of accounts written off as uncollectible during the year was $17,000. -- Management uses the percentage of credit sales method and estimates that 6% of credit sales will ultimately be uncollectible. Which ONE of the following is included in the summary journal entry necessary during the year to record the write off of the $17,000 in verified uncollectible accounts?

		CREDIT to Bad Debt Expense for $17,000
		DEBIT to Allowance for Doubtful Accounts for $17,000
		DEBIT to Bad Debt Expense for $17,000
		CREDIT to Cash for $17,000
		DEBIT to Cash for $17,000
		DEBIT to Accounts Receivable for $17,000