Could someone please explain this to me? I figured out that if you add up all the uncollectible A/R then subtract from Doubtful Accounts, you get 9,100. But I'm not so sure if this is the correct method, or why it is Uncollectible accounts expense. The answer is "uncollectible accounts expense of $9,100" on January 1, Dillon company had a $3,100 credit balance in the Allowance for Doubtful Accounts. During the year, sales totaled $780,000 and $6,900 of accounts receivable were written off as uncollectible. A December 31 aging of accounts receivable indicated the amount probably uncollectible to be $5,300. (No recoveries of accounts previously written off were made during the year.) Dillon's financial statements for the current year should include