What accounts would I debit and credit to write of an account?

Question

When using an analysis of recievables

Answer 1

Credit Account recievable

Debit allowance for doubtful accounts

Answer 2

Accounts receivable has a DEBIT balance.  You would Credit accounts receivable to remove the account.  You would then Debit the Conta-Account Allowance for Doubtful Accounts.  If you do not have such an account, the Debit would be Bad Debt Expense.