When the firm received a notice from a customer that he is not able to make the payment, the firm decides to write off the accounts receivable. Which one should be the correct journal entry? Select one: a. Debit-Bad Debt Expense, Credit-Allowance of Unclolletible Receivables X b. Debit- Accounts Receivables, Credit-Allowance for Uncollectible Receivables c. Debit-Bad Debt Expense, Credit- Accounts Receivables d. Debit-Allowance for Uncollectible Receivables, Credit- Accounts Receivable