Final answer:
An archive file is a file of accounts receivable that have been written off, as they are kept for historical reference after being removed from active financial records.
Step-by-step explanation:
The answer to which of the following is an archive file is a file of accounts receivable that have been written off. Archive files are files that are no longer active but are kept for historical or legal purposes. Accounts payable subsidiary ledgers, cash receipts files, and sales journals are usually active records that are part of a company's day-to-day financial transactions. In contrast, when accounts receivable are written off, they are considered to be no longer collectible and are removed from active financial records, creating a historical record of debt that could not be collected.