The amount of uncollectible accounts at the end of the year is estimated to be $28, 500, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $9, 400 credit before adjustment What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year? $37, 900. $19, 100. $28, 500. $9, 400