Elephant LLC uses Direct write off method to recognize uncollectible accounts expense. It provides you the following selected information:

Accounts receivable on December 31, 2019 is RO180,000

There is a customer Mr Miskeen who could not pay amount due to him : RO2,000

The journal entry to record the uncollectible accounts expense on December 31, 2018 is:

a.

Accounts Receivable 2000 Dr. Allowance for Doubtful Accounts 2000 Cr.

b.

Uncollectible Accounts Expense 2000 Dr. Allowance for Doubtful Accounts 2000 Cr.

c.

Uncollectible Accounts Expense 2000 Dr. Accounts Receivable 2000 Cr

d.

Allowance for Doubtful Accounts 2000 Dr Accounts Receivable 2000 Cr