6. The balance of Allowance for Uncollectible Accounts, before adjusting entry, is TL 5.000. The estimated (target) balance of the allowance account at the end of 31 December 2016 is TL 8.500. Accordingly, the adjusting entry needed to bring the balance to desired level is; 3.500 3.500 3.500 3.500 a. Allowance for uncollectible accounts Impairment Loss b. Impairment Loss Allowance for uncollectible accounts c. Allowance for uncollectible accounts Recovery of Impairment Loss d. Recovery of Impairment Loss Allowance for uncollectible accounts 3.500 3.500 3.500 3.500