Under the allowance method, the journal entry to record bad debt is made Group of answer choices as an adjusting entry at the end of the accounting period, with a debit to the Allowance for Doubtful Accounts and a credit to Bad Debt Expense. as an adjusting entry at the end of the accounting period, with a debit to Bad Debt Expense and a credit to Accounts Receivable.. as an adjusting entry at the end of the accounting period, with a debit to Bad Debt Expense and a credit to the Allowance for Doubtful Accounts. as a regular journal entry, when a specific account is identified as uncollectible, with a debit to Bad Debt Expense and a credit to Accounts Receivable