At the beginning of 2021, the balance in Jackson Enterprises' Allowance for Uncollectible Accounts was $31,800. During 2021, the company wrote off $38,000 of accounts receivable. Writing off the individual bad debts would include a:
A) Debit to Bad Debt Expense.
B) Credit to Accounts Receivable.
C) Credit to the Allowance for Uncollectible Accounts.
D) Debit to Bad Debt Expense; credit to the Allowance for Uncollectible Accounts.
Answer: Credit to Accounts Receivable.
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