to the next question prevents changes to this answer. estion 3 To record uncollectible accounts using the direct write-off method, the journal entry would be a debit to Accounts Receivable and a credit to Allowance for Doubtful Accounts. debit to Loss on Credit Sales Revenue and a credit to Accounts Receivable. debit to Bad Debt Expense and a credit to Allowance for Doubtful Accounts. debit to Doubtful Debt Expense Accounts and a credit to Accounts Receivable