Entry for Uncollectible Accounts Performance Bike Co. has determined that the proper balance for the Allowance for Doubtful Accounts at December 31 is $28,768. Assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $5,180 as of December 31. Journalize the adjusting entry for uncollectible accounts as of December 31. Dec. 31