Irrecoverable debts

A debt that is ........................... is called an irrecoverable debt. written off Double-entry to record irrecoverable debts isDr .................................................Cr ................................................. irrecoverable debtsTrade receivables Bad debts are recorded as an ................................ (expense in the income statement. expense When debts cannot be collected the trade receivables will ............................. .(increase decrease Owing amounts from trade receivables show a .................. (debit balance in the ledger account. debit