The journal entry to write off an account deemed uncollectible includes a:

Debit Allowance for Doubtful Accounts and credit Accounts Receivable.

Debit Allowance for Doubtful Accounts and credit Bad Debt Expense.

Debit Bad Debt Expense and credit Service Returns.

Debit Accounts Receivable and credit Sales Revenue.

Debit Bad Debt Expense and credit Accounts Receivable.