On February 1, a customer's account balance of $2,900 was deemed to be uncollectible. What entry should be recorded on February 1 to record the write-off assuming the company uses the allowance method?

A) Debit Bad Debts Expense $2,900; credit Allowance for Doubtful Accounts $2,900.

B) Debit Bad Debts Expense $2,900; credit Accounts Receivable $2,900.

C) Debit Allowance for Doubtful Accounts $2,900; credit Bad Debts Expense $2,900.

D) Debit Accounts Receivable $2,900; credit Allowance for Doubtful Accounts $2,900.

E) Debit Allowance for Doubtful Accounts $2,900; credit Accounts Receivable $2,900.