When an allowance already exists, but is subsequently increased insize, what is the journal entry to record this transaction?
A.
Debit Irrecoverable debts expense Credit Trade receivable
B.
Debit Irrecoverable debts expense Credit Allowance for receivable
C.
Debit Allowance for receivable Credit Irrecoverable debts expense
D.
Debit Trade receivable Credit Irrecoverable debts expense