Journal Entry Accounts Debit Credit 14,000 c. Allowance for uncollectible accounts 14,000 Accounts receivable d. At December 31, the aging of accounts receivable showed that Gorav will probably not collect $8,300 of its accounts receivable. Start by preparing a T. account for the Allowance fo uncollectible accounts to show your computation of bad debt expense for the year. Allowance for uncollectible accounts