12. Suppose Starbucks Inc. balance of the Allowance for Uncollectible Accounts was $7,210 (debit) at the end of the year, prior to any adjustments. Starbucks Inc. estimated that the total of uncollectible accounts should be $54,200 at the end of the year. After the adjusting entry is made, what amount of bad debt expense would appear in the company's year-end income statement and what amount of allowance for uncollectible accounts would appear on the on the Balance Sheet? Bad Debt Expense Allowance for Uncollectible Accounts