Indicate whether each of the following accounts normally has a debit or credit balance:

Anderson Company had the following information in 2012- Accounts receivable 12i31I12 .................................... $ 6,000 Allowance for uncoliectible account 1251112 (before adjustment) ....... 700 Credit sales during 2012 ........................................ 44,000 Cash sales during 2012 ........................................ 10,000 Collections from customers on account during 2012 .................. 49,000 The company uses the Percent of Receivables method and the uncollectible amount is determined to be 20% of receivables. What is the Uncollectible Account Expense for 2012