Brief Exercise 5-4 Record the write-off of uncollectible accounts (LO5-4) At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $15,800. By the end of the year, actual bad debts total $18,000. Required: 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.) View transaction list View journal entry worksheet No Transaction General Journal ces 1 Allowance for Uncollectible Accounts Accounts Receivable Debit Credit 18,000 18,000 2. What is the balance of Allowance for Uncollectible Accounts? Allowance for uncollectible accounts $ 2,200