On August $1,$ Hanes Co$.$ determines that it cannot collect $$150$ from a customer. Hanes uses the direct write$-$off method. Hanes will record the write$-$off of this account by debiting:

Multiple choice question.

Bad Debts Expense for $$150.$

Accounts Receivable for $$150.$

Cash for $$150.$

Allowance for Doubtful Accounts for $$150.$