The company estimates future uncollectible accounts. The company determines $30,000 of accounts receivable on January 31 are past due, and 30% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) the balance of accounts receivable is 222,000 and allowance for uncollectible accounts balance is 600. How do i find the bad expense? The balance for allowance of uncollectible accounts is on the debit side for 600. The account receivables is on the debit side for 222,000