Analyzing the Allowance for Uncollectible Accounts Using T$-$Accounts of December $31.$ Its Accounts Receivable has a balance of $$686,000,$ and its allowance for Uncollectible Accounts has an unused balance of $$3,500$ before adjustment at December $31.$

Set up T$-$accounts for both Bad Debt Expense and Allowance for Uncollectible Accounts. Enter any beginning balances and effects from the information provided.

Note: Enter your answers using the first available answer field on the appropriate debit or credit side of the T$-$account. Not all answer fields will be used.

$\backslash$table$[[$Allowance for Uncollectible Accounts,$],[0,0,$Beg. Bal.$],[0,0,],[0,0,$End. Bal.$]]$

$\backslash$table$[[,$Bad Debts Expense$],[,0,0,],[,,,],[,,,]]$