Kandris Corporation had a balance in accounts receivable of $600,000 and a balance in allowance for doubtful accounts of $55,000, when management decided the account receivable from Dunn Corporation of $2,000 had become uncollectible. What journal entry should Kandris Corporation make to write-off the uncollectible account?

Debit Bad Debt Expense, credit Allowance for Doubtful Accounts, $2,000
Debit Accounts Receivable, credit Allowance for Doubtful Accounts, $2,000
Debit Allowance for Doubtful Accounts, credit Accounts Receivable, $2,000
Debit Allowance for Doubtful Accounts, credit Bad Debt Expense, $2,000