A Company Uses the Allowance Method and Expects Not to Collect

A company uses the allowance method and expects not to collect $15,000 of sales.The journal entry to record the estimated bad debt is:

A) $\begin{array} { | c | l l | } \hline \text { Allowance for Doubtful Accounts } & \$ 15,000 & \\\hline \text { Bad Debt Expense } & \$ 15,000 \\\hline\end{array}$
B) $\begin{array} { | r | l l | } \hline\text { Allowance for Doubtful Accounts } & \$ 15,000 & \\\hline \text { Accounts Receivable } & \$ 15,000 \\\hline\end{array}$




C) $\begin{array} { | c | l c | } \hline\text { Accounts Receivable } & \$ 15,000 \\\hline \text { Allowance for Doubtful Accounts } & \$ 15,000 \\\hline\end{array}$
D) $\begin{array} { | c | l c | } \hline\text { Bad Debt Expense } & \$ 15,000 \\\hline \text { Allowance for Doubtful Accounts } & \$ 15,000 \\\hline\end{array}$