Concept:Bad debts written off means removing an uncollectible amount from accounts receivable.Explanation:Accounts receivable are customers who bought goods on credit. These records are kept in the sales ledger.When a debt is written off, the business records an expense and reduces the customer’s balance.The journal entry is:Debit: Bad Debts Expense accountCredit: Accounts Receivable account (in the sales ledger)So the credit entry appears in the sales ledger.Answer:C. credit in the sales ledger.