At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $23,000. By the end of the year, actual bad debts total $27,000. Required: 1. Record the write-off to uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the write-off to uncollectible accounts. Note: Enter debits before credits