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If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?

If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?
Answer
a.
Accounts Receivable
b.
Allowance for Doubtful Accounts
c.
Uncollectible Accounts Expense
d.
Interest Expense

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