Under the direct write-off method, what adjustment is made at the time an actual bad debt occurs?
A. Debit bad debt expense, credit the allowance for uncollectible accounts
B. Debit the allowance for uncollectible accounts, credit accounts receivable
C. Debit bad debt expense, credit accounts receivable
D. Debit the allowance for uncollectible accounts, credit bad debt expense
E. No adjustment is made
