Squirrels R Us uses the allowance method to account for uncollectible accounts. During the year, Squirrels R Us has actual bad debts of $23,000. Record the write-off of the uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 > Record the write-off of the uncollectible accounts. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal