Suppose during the year, $100 is written off because we are assuming it will not be paid. Using the direct write-off method, we will __________. a.) debit Bad Debt Expense $100 and credit Account Receivable subsidiary ledger $100 b.) credit Allowance for Bad Debt $100 and debit Bad Debt Expense $100 c.) credit Bad Debt Expense $100 and debit Account Receivable subsidiary ledger $100 d.) debit Allowance for Bad Debt $100 and credit Bad Debt Expense $100