BE 7-15 Uncollectible accounts adjusting the allowance. debit balance At the end of the year. Syer Associates had a deb balance is its allowance for collectible accounts of $12.000 before adjustment. The balance in Syet's gross accounts receivable is $60.000. Syer's management estimates that 10% of its accounts receivable balance will not be collected. What ournal entry should Syer second to adjust its allowance for collectible account