At the beginning of 2018, the balance in Jackson Enterprises' Allowance for Uncollectible Accounts was $31,800. During 2018, the company wrote off $38,000 of accounts receivable. Writing off the individual bad debts would include a:

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Answer:

The answer is: Credit record to Accounts Receivable account

Explanation:

The Accounts Receivable account is an asset, usually it should be a current asset since it should be collected within a one year period. When assets increase, a debit record should be made. But in this case, the asset is decreasing since bad debts reduce the Accounts Receivable account. When an asset decreases, a credit record should be made.