Concept:When a customer’s debt cannot be recovered, it is written off by removing that amount from the customer’s outstanding balance.Explanation:Bad debts account is an expense account, so it is debited with the amount that cannot be recovered.The customer who owes the money will not pay, so his personal account, which is Accounts Receivable, must be reduced.Hence, the credit entry is passed to the customer's account.Answer:C. Customers account