Under the direct write-off method, the entry to write off an uncollectible account of $3,400 includes a:
a. debit to Accounts Receivable for $3,400.
b. credit to Uncollectible-Account Expense for $3,400.
c. debit to Uncollectible-Account Expense for $3,400.
d. debit to Allowance for Uncollectible Accounts for $3,400.