g for Receivables Instructions (a) Determine the total estimated uncollectibles (b) Prepare the adjusting entry at March 31 to record bad debt expense. E8-5 At December 31, 2014, Finzelberg Company had a credit balance of $15,000 in Allowance for Doubtful Accounts. During 2015, Finzelberg wrote off accounts totaling $11,000. One of those accounts ($1,800) was later collected. At December 31, 2015, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $19,000