Does sin arise for the company or sales representatives regarding bad debts, and what should be done with bad debts: should they be carried over to the next year or written off?

As the general manager of the company and an agent for its owners, you must seriously pursue the company's debts as if they were your own. You are not permitted to favor anyone or exempt them from a debt except with the permission of all the owners. If you are unable to collect a debt, you are not permitted to write it off from the records. Instead, the debts of each year must be carried forward, and the owners must be informed of them to clear your responsibility, for a right does not lapse by prescription.