At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $17,800. By the end of the year, actual bad debts total $20,500.

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.)

I know that allowance for uncollectable accounts will be first

Then it would be accounts receivable next

what will the amount be for each and which do you debit and credit as well?