The Donald Trump Company has identified that Obamas receivable account of $100 is uncollectible. What is the journal entry needed to write off the account under the allowance method?

Bad Debts Expense			100
	Accounts Receivable				100

Allowance for Doubtful Accounts			100
	Accounts Receivable				100

Accounts Receivable			100
	Bad Debts Expense				100

Allowance for Doubtful Accounts			100
	Bad Debts Expense				100