Where does a first line item post the amount of a doubtful debt in the customer account of a journal entry?

For those who are uninitiated in this area of fiance, the question looks a bit difficult to answer. The line item is an itemized piece of a budget on its own line. A doubtful debt is a debt that businesses are likely to be unable to collect. The customer account is the account belonging to the client, customer, etc. Therefore, this makes the answer to the question the debit side of the journal entry. The doubtful doubt will still be considered a debt, but it’s highly unlikely that it’ll ever be paid off completely and in full.

The reason it wouldn’t be put on the credit side is because a credit to an account is money that is being put into the account in this case.