BE9-7. Allowance for Uncollectible Accounts, Write-Off. [Learning Objective 4] Grotto Products, Inc. reported an opening balance in the allowance for doubtful accounts of $560,000. During the year, the company determined that a $23,000 receivable due from Zeer Company was uncollectible. Prepare the journal entry to write off the Zeer account assuming that Grotto uses the allowance method.