At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Seaboard Corporation showed a debit balance of $4,000. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,800. Under these circumstances, a year-end adjusting entry for uncollectible accounts expense would include a: Credit to the Allowance for Doubtful Accounts for $1,100 Debit to Allowance for Doubtful Accounts 1,100. Debit to Uncollectible Accounts Expense 2,100. Debit to Uncollectible Accounts Expense 5,300