The Allowance for Doubtful Account is necessary uncollectible accounts that are written off must be accumulated in a separate con aliability results when a credit sale is made Question 28 3.25 pts An aging of a company's accounts receivable indicates that $9.000 are estimated to be uncollectible. Allowance for Doubtful Accounts has a $2.400 credit balance, the adjustment to record bad debts for the period will require a debit to Bad Debt Expense for $9,000. debit to Bad Debt Expense for $6,600 credit to Allowance for Doubtful Accounts for $9.000. debit to Allowance for Doubtful Accounts for $6,600