The Lowery Co. uses the direct write-off method of accounting for uncollectible accounts receivable. The entry to write off an account that has been determined to be uncollectible would be as follows: debit Allowance for Doubtful Accounts; Accounts Receivable debit Sales Returns and Allowance, credit Accounts for Doubtful Accounts debit Uncollectible Accounts Expense; credit Allowance Expense debit Accounts Receivable, credit Uncollectible Accounts debit Uncollectible Accounts Expense; credit Accounts Receivable