To record estimated uncollectible accounts using the allowance method, the adjustment would be an) e increase to Accounts Receivable and an increase to Allowance for Doubtful Accounts increase to Bad Debt Expense and an increase to Allowance for Doubtful Accounts. decrease to Allowance for Doubfful Accounts and a decrease to Accounts Receivable. increase to Loss on Credit Sales and a decrease to A counts Receivable