To record the bad debt, which is an adjusting entry, debit Bad Debt Expense and credit Allowance for Doubtful Accounts. When a customer is identified as uncollectible, we would credit Accounts Receivable.
Coming-of-age story. In genre studies, a coming-of-age story is a genre of literature and film that focuses on the growth of a protagonist from youth to adulthood (coming of age). Coming-of-age stories tend to emphasize dialogue or internal monologue over action, and are often set in the past.
Children's literature is for readers and listeners up to about age 12. It is often illustrated. The term is used in senses that sometimes exclude young-adult fiction, comic books, or other genres. Books specifically for children existed at least several hundred years ago.