To record estimated uncollectible accounts receivable for the period using the Allowance Method, the adjusting entry would be a Debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts Debit to Loss on Credit Sales and a credit to Accounts Receivable Debit to Allowance for Doubtful Accounts and a credit to Accounts Receivable Debit to Bad Debts Expense and a credit to Allowance for Doubtful Accounts