When an account is overdue with respect to payment and the account is declared as a bad debt the effect will be: A Debtors control is

and expense account is

A$.$ Debit: Expense $\frac{a}{c}$ and Credit: bad debts

B$.$ Debit: Bad debts and Credit: debtor's control

C$.$ Debit: Debtors control and Credit: Expense a$/$c

D$.$ Debit: Debtors control and Credit: bad debts

Clear my choice