#59 Accounting treatment for bad debt provision

What would be the accounting entries while the collectibility receivable from a customer is deemed to be in doubt:

Dr. Bad Debt Expense (P/L)
Cr. Provision for Doubtful Debt (B/S)
Being provision for doubtful debt on receivable from XYZ

Provision for doubtful debt (B/S) relates to a contra account to Account Receivable. As such, the provision amount will be off-set against Account Receivable. Whereas, bad debt expense is generally classified as administrative expense in Profit & Loss statement.