Which of the following is an appropriate adjusting entry for recording bad debt expense?

Select one:

a. Bad Debt Expense. Accounts Receivable.

b. Accounts Receivable. Allowance for Doubtful Accounts.

c. Allowance for Doubtful Accounts. Bad Debt Expense.

d. Allowance for Doubtful Accounts. Accounts Receivable.

e. Bad Debt Expense. Allowance for Doubtful Accounts.