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Cual es el asiento normal cuando se da de baja una cuenta como incobrable segun el metodo de provision? @ Cargo de gastos de creditos

Cual es el asiento normal cuando se da de baja una cuenta como incobrable segun el metodo de provision? @ Cargo de gastos de creditos incobrables, abono de provision para cuentas de cobro dudoso Cargo de cuentas por cobrar, abono de provision para cuentas do cobro dudoso Cargo do provision para cuentas de cobro dudoso, abono de gastos por deudas incobrables Cargo provision cuentas de dudoso cobro, abono cuchtas a cobrar

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