$31.$ Under the direct write$-$off method, the entry to write off an uncollectible account will include $\_\_\_\_\_\_\_\_.$

A$)$ a debit to Bad Debts Expense account

B$)$ a debit to the customer's Account Receivable

C$)$ a credit to the Allowance for Bad Debts

D$)$ No entry is made to write off uncollectible accounts