The correct entry to write off a $400 receivable owed by Ajax Co. using the Direct Write-Off

Question:

The correct entry to write off a $400 receivable owed by Ajax Co. using the Direct Write-Off Method would be:
A) Debit Allowance for Doubtful Accounts and credit Bad Debt Expense for $400.
B) Debit Bad Debt Expense and credit Accounts Receivable-Ajax for $400.
C) Debit Accounts Receivable-Ajax and credit Allowance for Doubtful Accounts for $400.
D) Debit Allowance for Doubtful Accounts & credit Bad Debt Expense for $400.