imated to be uncollectible. The company has a $1500 de Anaging of a company accounts receivable indicates 51 credit losses for the period will require an balance in its lowance for doubtful accounts. The adjustment to record estimated 59600 debit to Bad Debt Expense. 59600 credit to the Allowance for Doubtful Ac $12600 debit to Bad Debt Expense. $12600 credit to Accounts Receivable