Miles uses the allowance method and wrote off the account of james. miles then received $559 as partial payment on the account of james. the journal entry to record the initial write-off includes? a

The journal entry to record the initial write-off includes is allowance for doubtful accounts. Allowance for doubtful accounts is a contra account to accounts receivable, and therefore has debit balance. It also needs to be diminished because you already used the bad debt when you make the allowance.