A business using the direct write-off method learns that a customer who owes $2,000 has declared bankruptcy. The entry to record this transaction involves a debit to

	A.	Allowance for Doubtful Accounts and a credit to Accounts Receivable for $2,000.
	B.	Allowance for Doubtful Accounts and a credit to Bad Debts Expense for $2,000
	C.	Bad Debts Expense and a credit to Allowance for Doubtful Accounts for $2,000.
	D.	Bad Debts Expense and a credit to Accounts Receivable for $2,000