Albert Company uses the allowance method to account for bad debts. The entry to write-off a bad account (one that will never be collected) should be:

A. Debit: Bad debt expense; Credit: Accounts receivable
B. Debit: Bad debt expense; Credit: Allowance for doubtful accounts
C. Debit: Sales revenue; Credit: Accounts receivable
D. Debit: Allowance for doubtful accounts; Credit: Accounts receivable

Ans: C. Debit: Sales revenue; Credit: Accounts receivable