Under the direct charge$-$off method, when a specific account receivable is written off, what account is debited and what is the effect of the write$-$off on net income and on assets?

debit Accounts Receivable; the write off decreases net income and total assets debit Allowance for Uncollectible Accounts; the write off increases net income and total assets

debit Uncollectible Accounts Expense the write off decreases net income and total assets

debit Uncollectible Accounts Expense; the write off increases net income and total assets