Entry for Uncollectible Accounts Performance Bike Co. has determined that the proper balance for the Allowance for Doubthil Accounts at December 31 is $32,794. Assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $5,905 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31. If an amount box does not require an entry, leave it blank. Dec. 31 G