The Allowance for Bad Debts account had a balance of $7,100 at the beginning of the year and $9,700 at the end of the year. During the year (including the year-end adjustment), bad debts expense of $13,000 was recognized. Required: off as uncollectible during the year. (Hint Make a T-account for the Allowance for Bad Debts account, plug in the amounts that you know, and solve for the missing amount.) Bad debt write-offs