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Please help with this journal entry: Wrote off as uncollectible the balance on the account of Roberto Andriani. Accounts Receivable - Roberto Andriani has a

Please help with this journal entry:

Wrote off as uncollectible the balance on the account of Roberto Andriani.

Accounts Receivable - Roberto Andriani has a balance of $4,000.

Please explain if this is correct or incorrect. I believe it is incorrect:

DR CR
Uncollectible Accounts Expense (Bad Debts Expense) 4,000
Accounts Receivable (Roberto Andriani) 4,000

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