Which of the following is an archive file?

مندرجہ ذیل میں سے کون سا محفوظ شدہ دستاویزات فائل ہے؟

A file of accounts receivable that have been written off

An accounts payable subsidiary ledger

A cash receipts file

None of these

Archive files store historical or past financial data that is no longer actively used.

Written-off accounts receivable represent past transactions that are retained for reference but not for active processing.