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 Allowance for Bad Debt $100 and credit Allowance for Bad Debt $100 b.) debit Allowance for Bad Debt $100 and credit Account Receivable subsidiary ledger $100 O c.) credit Allowance for Bad Debt $100 and debit Account Receivable subsidiary ledger $100 O d.) credit Allowance for Bad Debt $100 and debit Allowance for Bad Debt $100