Brief Exercise 5-5 (Algo) Record the write-off of uncollectible accounts (LO5-4) At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $18,200. By the end of the year, actual bad debts total $21,000. 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.) Journal entry worksheet Record the write-off to uncollectible accounts. Wote; fater debits before credits