Using the allowance method, the entry to write off a $15,300 uncollectible account includes a: Dr. Allowance for uncollectible accounts $15,300; Cr. Accounts receivable $15,300 Dr. Bad Debt Expense $15,300; Cr. Cash $15,300 Dr. Accounts receivable $15,300; Cr. Allowance for uncollectible accounts $15,300 Dr. Bad Debt Expense $15,300; Cr. Allowance for uncollectible accounts $15,300