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A is corrent because under the allowance method a bad debt is written off by making the following entry:


B is incorrect because under the allowance method, the account is removed from the allowance and the receivable resulting in no effect on income while under the direct charge-off method, the account is recorded as a bad debt expense and removed from the receivable resulting in a reduction of net income.
C is incorrect because under the allowance method, the account is removed from the allowance and the receivable resulting in no effect on income while under the direct charge-off method, the account is recorded as a bad debt expense and removed from the receivable resulting in a reduction of net income. 
D is incorrect because under the allowance method, the account is removed from the allowance and the receivable resulting in no effect on income while under the direct charge-off method, the account is recorded as a bad debt expense and removed from the receivable resulting in a reduction of net income.