Which of the following is the most common cause of bad debt?

Option (D) than comes (A). are the answers. I think so. Thanks.

Thank you Mr. Danish shafiq for your invitation. Mostly the main reason of bad debt is delay in payment of customers. There are many reasons for bad debts, Business Loss, Money stolen, Earth disasters, involve in criminal activities, Bank Defaulter, Govt Sanctions, Illegal supplies.

But in the above options A. 

Experts already gives answer so go with all.thanks

D)  Debtor declared to be a bankrupt 

A. Debtor refusal to repayment

I thinck the question is incomplete.

Here is the most common cause of bad debts :

1. Reduced income/same expenses.
2. Divorce.
3. Poor money management.
4. Underemployment.
5. Gambling.
6. Medical expenses.
7. Saving too little or not at all.
8. No money-communication skills.
9. Banking on a windfall.
10. Financial illiteracy.

Thanks Mr. Danish,

D)  Debtor declared to be a bankrupt 

option B is common in market now a days

The most common bad debt is debtor declared to be bankrupt

Most common cause would be D)

it depends on the scale of debt 

in large funds bankruptcy of debtors is most common