The Lowery Co. uses the direct write-off method of accounting for uncollectible accounts receivable. Lowery has a customer whose accounts receivable balance has been determined to likely be uncollectible. The entry to write off this account would be which of the following?

a. debit Allowance for Doubtful Accounts; credit Accounts Receivable

b. debit Bad Debt Expense; credit Accounts Receivable

c. debit Sales Returns and Allowance, credit Accounts Receivable

d. debit Bad Debt Expense; credit Allowance for Doubtful Accounts