Starr Co.'s allowance for doubtful accounts was $135,000 at the end of 2014 and $150,000 at the end of 2015. For the year ended December 31, 2015, Starr reported bad debt expense of $25,000 in its income statement. What amount did Starr debit to the appropriate account in 2015 to write off actual bad debts?

Select one:

A. $40,000

B. $25,000

C. $15,000

D. $10,000