of sales. If net credit Allowance for Doubtful Accounts has a debit balance of $305 at the end of the year (before adjustment), and Bad Debt Expense is estimated at 3 sales are $950,800, the amount of the adjusting entry to record the estimate of the uncollectible accounts Oa $305 Ob. $28,524 Oc. $28,829 Od. $28,219 Two methods of accounting for uncollectible accounts are the Oa. allowance method and the net realizable method Ob. direct write-off method and the accrual method Oc. direct write-off method and the allowance method Od. allowance method and the accrual method