The Gold Coast Condominiums in West Punt (Aruba) has a client, Mr. I. Badpayer, who owes them an amount of $1,750 for his stay at the resort quite some time ago. The resort decided to write-off this amount for bad debts, using the direct write-off method. Based on this decision, the journal entry would be:

Provision for Doubtful Accounts	$1,750
Accounts Payable		$1,750

Provision for Doubtful Accounts	$1,750
Accounts Receivable		$1,750

Provision for Doubtful Accounts	$1,750
Uncollectible Accounts Expense		$1,750

None of these