Answer:
a. debit to Bad Debt Expense
Explanation:
Under the direct write-off method we do not account for the allwoance of doubful accounts, We directly recognize the bad debt expense when a write.off is perform. This is the main difference with the allowance method as this never recognize bad debt expense when doing this.
This method generates a violation of the accounting principles as sales of previous accounting period have impact in the current accounting period. The expenses are not associate with the time they occur.
