If the provision for doubtful debts is not created, which of the following entry is passed to record the bad debts in control account?

(i)_ Bad debts (Dr) and Debtors Control A/c (Cr)

(ii)_ Allowance for doubtful debts (Dr) and Debtors Control A/c (Cr)

(iii)_ Allowance for doubtful debts (Dr) and Debtors A/c (Cr)

(iv)_ Debtors Control A/c (Dr) and Allowance for doubtful debts (Cr)