When the direct write-off method of recognizing bad debt expense is used, the entry to write off a specific customer account would

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The direct write-off method involves writing off specific customer accounts as uncollectible when the company determines that it cannot collect the amount owed. This has no impact on net income since the bad debt expense was already recognized in a prior period. The entry to write off the account would decrease the accounts receivable balance (since it is no longer an asset that the company expects to collect) and decrease net income if the account had not already been recognized as a bad debt expense. Therefore, choice D is the correct answer.

When the Direct Write-Off Method of Recognizing Bad Debt Expense