A Company Uses the Allowance Method and Has Determined a Customer's

A company uses the allowance method and has determined a customer's bill for $2,000 must be written off.The journal entry to record the write off is:

A) $\begin{array} { | c | l | } \hline \text { Allowance for Doubtful Accounts } & \$ 2,000 \\\hline \text { Bad Debt Expense } & \$ 2,000 \\\hline\end{array}$
B) $\begin{array} { | r | l l | } \hline\text { Allowance for Doubtful Accounts } & \$ 2,000 & \\\hline \text { Accounts Receivable } & \$ 2,000 \\\hline\end{array}$
C) $\begin{array} { | r | l l | } \hline\text { Accounts Receivable} & \$ 2,000 & \\\hline \text { Allowance for Doubtful Accounts } & \$ 2,000 \\\hline\end{array}$
D) $\begin{array} { | c | l c | } \hline\text { Bad Debt Expense } & \$ 2,000 \\\hline \text { Allowance for Doubtful Accounts } & \$2,000 \\\hline\end{array}$