The owner of Smokies Cigar Company dies, causing it to close down. Which of the following are metho of posting the $$89,000$ on their account that you do not expect to collect?

Select all answers that apply:

A$.$ credit Bad Debt Expense $$89,000$; debit Accounts Receivable $$89,000$

B$.$ debit Bad Debt Expense $$89,000$; credit Accounts Receivable $$89,000$

C$.$ credit Cash $$89,000$; debit counts Receivable $$89,000$

D$.$ debit Loans $$89,000$; credit Accounts Receivable $$89,000$

E$.$ debit Allowance for Doubtful Accounts $$89,000$; credit Accounts Receivable $$89,000$