A debit balance in the Allowance for Uncollectible Accounts account before the year end adjustment for the current year's uncollectible accounts expense means that the prior year's estimated uncollectible accounts receivable must have been overestimated. that the prior year's estimated uncollectible accounts receivable must have been underestimated. O that the current year writeoffs of uncollectible accounts receivable were less than the prior year's ending allowance for uncollectible accounts balance. Othat the direct writeoff rather than the allowance method was used to account for uncollectible receivables.