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Using the direct write-off method, when a specific account is determined to be uncollectible, the journal entry includes a O credit to Bad Debt Expense.

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Using the direct write-off method, when a specific account is determined to be uncollectible, the journal entry includes a O credit to Bad Debt Expense. O credit to Allowance for Doubtful Accounts credit to Account Receivable. O credit to Loss

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