Hey, @TM125.
It's great to see a new face here in the Community!
The best person to answer your questions about writing off a balance and what account is the offset account would be your accountant. They'll be able to give you advice based on the type of business you run and how your books look.
In the meantime, you can review this guide: Write off bad debt in QuickBooks Online.
I'm only a post away if you have any other questions. Have a great day!
