Extra Co. uses the direct write-off method of accounting for uncollectible accounts receivable. The entry to write off an account that has been determined to be uncollectible would be to a. debit Sales Returns and Allowances and credit Accounts Receivable. b. debit Accounts Receivable and credit Bad Debt Expense. c. debit Bad Debt Expense and credit Allowance for Doubtful Accounts. d. debit Bad Debt Expense and credit Accounts Receivable.