Which of the following statements is correct?

Multiple Choice

• The journal entry to record the write off of an uncollectible account receivable requires a debit to bad debt expense and a credit to accounts receivable.

• The journal entry to record bad debt expense requires a debit to bad debt expense and a credit to allowance for doubtful accounts.

• The journal entry to record bad debt expense requires a debit to bad debt expense and a credit to accounts receivable.

• The journal entry to record the write off of an uncollectible account receivable requires a debit to bad debt expense and a credit to allowance for doubtful accounts.