Concept:A provision for bad debts is a valuation adjustment that reduces the total debtors figure in the sales ledger control account.Explanation:The sales ledger control account deals with credit customers, that is, debtors.Any reduction or provision against the amount owed by debtors is entered on the credit side of this account.Provision for bad debts is therefore recorded on the credit side of the sales ledger control account, not in the purchases ledger control account.Answer:A. credit side of the sales ledger control account