A. Suppliers account
B. Sales account
C. Customers account
D. Cash account
Correct Answer: Option A
A. Suppliers account
Explanation
The entry to write off a bad account affects only balance sheet accounts: a debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable.
Accounts receivable is a legally enforceable claim for payment held by a business for goods supplied and/or services rendered that customers/clients have ordered but not paid for.