At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $13,800. By the end of the year, actual bad debts total $15,400.

Record the write-off to uncollectible accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the wite-off to uncollectible accounts Note Enter its befo redits. Transaction eneral Journal Credit Record entn