Owen Company wrote off an uncollectible receivable with a $750 balance. Which of the following is the correct journal entry to record this adjustment assuming Owen Company uses the direct write-off method for accounting for bad debt?

a.

	Debit	Credit
Allowance for Doubtful Accounts	750
Accounts Receivable		750

b.

	Debit	Credit
Accounts Receivable	750
Allowance for Doubtful Accounts		750

c.

	Debit	Credit
Uncollectible Accounts Expense	750
Accounts Receivable		750

d.

	Debit	Credit
Accounts Receivable	750
Uncollectible Accounts Expense		750