On December $6,$ King, Inc. sold $$15,000$ of merchandise to James, on account. King could not collect cash from James and wrote off the account. What is the journal entry to record the write $-$off, assuming King uses the allowance method?

A$.$ Accounts Receivable$-$James $15,000$ Allowance for Bad Debts

$15,000$

B$.$ Allowance for Bad Debts Accounts Receivable $-$James

$15,00015,000$

C$.$ Accounts Receivable $-$James

Bad Debts Expense

D$.$ Bad Debts Expense

$15,000$

$15,000$

Accounts Receivable$-$James

$\backslash$table$[[15,000,],[15,000,],[15,000,],[,15,000]]$