At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $13,600. By the end of the year, actual bad debts total $15,800.

2. Following the write-off, what is the balance of Allowance for Uncollectible Accounts? (Enter the amount as a positive value.)

amount for uncollectible accounts = debit: 220

220 because it exceeded the original amount by so.

Why is it debited though?