Why does write-off not affect net profit?

6. Suppose that for the most recent fiscal year, MMM recorded bad debt expense of 10. Provide the journal entry for MMM's write-offs (2 points). How would the write-offs affect MMM's net income: increase, decrease, or no effect (1 point)? T account for Allowance for doubtful accounts: BB = (103) Expense = (10) w/o = ? EB = (95) 103 + 10 - X = 95 X= 18 Dr. allowance for doubtful accounts 18 Cr. A/R 18 No impact to Net income