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When using the direct write-off method to write off an uncollectible account, it will be necessary to credit: A the Allowance for Uncollectible Accounts account

When using the direct write-off method to write off an uncollectible account, it will be necessary to credit:
A the Allowance for Uncollectible Accounts account
B the Uncollectible-Account Expense account
C the Accounts Receivable account
D no entry is required when using the direct write-off method

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