BE7-10 Uncollectible accounts: adjusting the allowance, credit balance At the end of the year, Breyer Associates had a credit balance in its allowance for uncollectible accounts of $12.000 before adjustment. The balance in Bayer's gross counts receivable is SOX, Breyer's manage ment estimate 10% of its counts receivable balance will not be collected. What oumal entry should Beeyer record to set its allowance for uncollectible account