Under the allowance method of recognizing uncollectible accounts, the entry to write-off an uncollectible account

Option (D)  ......      Has no effect on net income.

Provided the allowance account is sufficient.

D.  No effect to net income

Entry would be:

Dr.  Allowance for doubtful accounts

Cr.  Accounts receivable 

option D- Has no efect on Net Income.

d -Has no effect on net income