Thank you for joining the thread, @KimL23. I’ll help you with writing off bad debt in QuickBooks Desktop (QBDT).

Let's make sure we trace a bad debt to an expense account when we create it. On the Balance Sheet, we can offset your accounts receivable this manner.

Here's how to set up an expense account to keep track of bad debt:

1. Go to the Lists menu and select Chart of Accounts.
2. Click the Account menu, then select New.
3. Click Expense, then Continue.
4. Enter an Account Name, for example, Bad Debt.
5. Click Save and Close.

Once done, let’s close out the unpaid invoices by following the steps below:

1. Select Receive Payments from the Customers menu.
2. Enter the customer's name in the Received from field.
3. Enter $0.00 for Payment amount.
4. Select Discounts and credits.
5. In the Amount of Discount field, type the amount you want to write off.
6. Select the account you added in step 1, for Discount Account, and select Done.
7. Select Save and Close.

In addition, you can check out this article when reconciling your account in QuickBooks Desktop.

Let me know in the comments if you need further assistance with a sales transaction. The Community always has your back. Have a great day!