Adjustment for Uncollectible Accounts Kirchhoff Industries has computed that the proper balance for the Allowance for Doubtful Accounts at August 31 is $60,839. Assume that the allowance for doubtful accounts for Kirchhoff Industries has a credit balance of $12,775 before adjustment on August 31. Journalize the adjusting entry for uncollectible accounts as of August 31. Aug. 31 Accounts Payable Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense Cash Sales