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If the direct write-off method of accounting for uncollectible receivables is used, what general ledger account is debited to write off a customer's account as

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

Bad Debts Expense
Accounts Payable
Allowance for Bad Debts
Accounts Receivable

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