Instructions ( a ) Prepare the adjusting entry at December 31 2017 to record bad debt expense , assuming that the aging schedule indicates that $ 10 200 of accounts receivable will be uncollectible ( b ) Repeat part ( a ) , assuming that instead of a credit balance there is a $ 1 500 debit balance in Allowance for Doubtful Accounts ( c ) During the next month January 2018 , a $2 100 account receivable is written off as uncollectible . Prepare the journal entry to record the write off ( d ) Repeat part ( c ) , assuming that Malone Company uses the direct write off method instead of the allowance method in accounting for uncollectible accounts receivable ( @ ) What are the advantages of using the allowance method in accounting for uncollectible accounts as compared to the direct write off method