Uptown, Inc. has determined that an account receivable of $$125$ is uncollectible. The company uses the direct write$-$off method. Which of the following entries is required to record the write $-$ off?

A$.$ Accounts Receivable Bad Debts Expense

B$.$ Allowance for Bad Debts Accounts Receivable

C$.$ Cash Accounts Receivable

D$.$ Bad Debts Expense Accounts Receivable

$\backslash$table$[[125,125],[125,125],[-125,125],[125,125]]$