Searcy has accounts receivable of $700,000 and an allowance for doubtful accounts of $54,000. On January 24, 2020, It is learned that the company's receivable from Hutley Inc. is not collectible and therefore management authorized a write-off of $8,000. The journal entry to record the write-off will include a Select one: a. None of the above b. Credit to the Allowance for Doubtful Accounts c. Credit to Accounts Receivable. d. Debit to Bad Debts Expense. e. Debit to Sales