The entry to record the write-off of Sepich, Inc.'s $5,000 account using the allowance method is: Accounts Receivable--Sepich, Inc. 5,000 Allowance for Doubtful Accounts 5,000 Bad Debts Expense 5,000 Allowance for Doubtful Accounts 5,000 Allowance for Doubtful Accounts 5,000 Accounts Receivable--Sepich, Inc. 5,000 Bad Debts Expense 5,000 Accounts Receivable-Sepich, Inc. 5,000