On February $1,$ a customer's account balance of $$2,600$ 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?

Debit Allowance for Doubtful Accounts $$2,600$; credit Accounts Receivable $$2,600.$

Debit Bad Debts Expense $$2,600$; credit Allowance for Doubtful Accounts $$2,600.$

Debit Allowance for Doubtful Accounts $$2,600$; credit Bad Debts Expense $$2,600.$

Debit Bad Debts Expense $$2,600$; credit Accounts Receivable $$2,600.$

Debit Accounts Receivable $$2,600$; credit Allowance for Doubtful Accounts $$2,600$