Which of the following is contra-asset account?Multiple choice question.Depreciation ExpenseAllowance for Doubtful AccountsDeferred RevenueCommon Stock

The contra-asset account from the options provided is the "Allowance for Doubtful Accounts".

Here's why:

1. A contra-asset account is an asset account where the balance may either be a negative or zero. It is used to reduce the value of a related account when the two are netted together.

2. "Depreciation Expense" is an expense account, not a contra-asset account. It represents the cost allocated to a tangible asset over its useful life.

3. "Deferred Revenue" is a liability account that represents the obligation of the company to provide goods or services to its customers in the future.

4. "Common Stock" is an equity account representing the ownership interest of the shareholders in the company.

5. "Allowance for Doubtful Accounts" is a contra-asset account because it reduces the value of "Accounts Receivable" when both are netted together. It represents the amount of receivables that the company does not expect to collect.