Year-End Adjustment for Uncollectibles General Ledger Balance sheet Accounts Receivable Accounts receivable $86, 300 A86300 Less allowance for doubtful accounts 3.390 Allowance for doubtful Accts Net accounts receivable 82910 510 2880(B A Balances before adjustment Uncollectible Accts. Expense B rear-end adjustment $3,390-$510=$2,880 B2,880 c7-13C7 - 13 Year-End Adjustment for Uncollectibles General Ledger Accounts Receivable A 86,300 Allowance for Doubtful Accts. 510 Uncollectible Accts. Expense 2,880 Accounts receivable $86,300 Less allowance for doubtful accounts 3,390 Net accounts receivable 82,910 Balance Sheet Balances before adjustment 2,880 A B B Year-end adjustment $3,390 - $510 = $2,880 A B