Which of the following is the contra account that accompanies Accounts receivable?

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Allowance for uncollectible accounts is a contra account that offsets the balance in accounts receivable in order to reflect the portion of the receivables that the company does not expect to collect. This allowance is also called a provision for bad debts or an allowance for doubtful accounts. Option B is a separate account that tracks sales returns and discounts granted on sales. Option C is an expense account that records the cost of an uncollectible debt. Option D is not a contra account, but rather a metric that calculates the total amount of accounts receivable after subtracting the allowance for uncollectible accounts.

Which of the Following Is the Contra Account That Accompanies