$5.$Philly & Co$.$ has identified that Columbus$$s receivable account of $$100$ is uncollectible. What is the journal entry needed to write off the account under the allowance method? $$a$.$Accounts Receivable $100$ Bad Debts Expense $100$b$.$Bad Debts Expense $100$ Accounts Receivable $100$c$.$ Allowance for Doubtful Accounts $100$ Bad Debts Expense $100$d$.$Allowance for Doubtful Accounts $100$Accounts Receivable $100$