Journal entry worksheet Make the adjusting entry to record Bad Debts Expense assuming the unadjusted balance in the Allowance for Doubtful Accounts is an $8,000 debit and use of the aging of accounts receivable method. Note; Enter debits before credits. Journal entry worksheet Make the adjusting entry to record Bad Debts Expense assuming the unadjusted balance in the Allowance for Doubtful Accounts is a $5,000 credit and use of the aging of accounts receivable method. Note: Enter debits before credits. Makeup of Total Sales Percent Uncollectible by Accounts