Answer:
Debit Bad debt expense account
Credit Accounts receivable
Being entries to account for uncollectible debts
Explanation:
Under the allowance method, when the organization estimates that there is a probability that a receivable may not be collectible, the entries posted are
Dr Bad debt expense account (P/L)
Cr Allowance for doubtful debt (B/S)
Where it has been determined that the debts are uncollectible (and no previous allowance had been made), the entries posted are;
Dr Bad debt expense account
Cr Accounts receivable
