When receivables are material, companies must use the allowance method to account for amounts that could be uncollectible. The end of period adjusting entry to record the estimate of the bad debt expense _____________________ (increases or decreases?) the allowance for doubtful accounts. Writing off specified amounts determined to be uncollectible during the period eliminates the specific uncollectible amount receivable and _________________ (increases/decreases?) the allowance for doubtful accounts.