receivables

1- G co. has notified that a customer has gone bankrupt . G co. had made an allowance for him before.
which of the following is the correct entry?
a- DR allowance CR rcvable
b-DR rcvable CR irrecoverable debt
c- DR irrecoverable debt CR rcvable

2- A mid year review of aged rcvable of pluto co. three irrecoverable debts totaling 630 should be written off . on of the debts for 150 was already in allowance
what entries to write off?
a – DR irrecoverable debt 480 CR rcvable 480
b-DR irrecoverable debt 630 CR rcvable 630
c-DR irrecoverable debt 480 DR allowance 150 CR rcvable 630