On January 1, 2021 as the new year begins a company has accounts receivable of $70,000 and an Allowance for Doubtful Accounts with a credit balance of $5,000. On July 8, 2021 a customer owing us $2,000 dies bankrupt and we write-off that specific customer. The journal entry made that day will require: a. nothing we already have an allowance account. Oba debit to Accounts Receivable for $2,000. Oca debit to the Allowance for Doubtful Accounts for $2,000. d. a debit to Bad Debt Expense for $2,000