Under the direct write-off method,what adjustment is made at the time an actual bad debt occurs?

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Under the direct write-off method, no allowance account is maintained. Instead, bad debts are directly written off against Accounts Receivable. As soon as an actual bad debt occurs, Bad Debt Expense is debited and Accounts Receivable is credited to write off the uncollectible amount. Therefore, the adjustment made at the time an actual bad debt occurs is to debit Bad Debt Expense and credit Accounts Receivable.

Under the Direct Write-Off Method,what Adjustment Is Made at the Time