Journal entries- Allowance Method Date Description Debit Credit Dec 31 Uncollectible Accts. Expense 4,000 Allowance for doubtful Acct 4.000 Estimated a total of $4,000 will be uncollectible. Jan, 21 Allowance for doubtful Accts 610 Accts. receivable-J Parker 610 Write off uncollectible account of $610. Jun 10 Accts. Receivable-J Parker 610 Allowance for Doubtful Accts 610 Cash 610 Accts. Receivable-J Parker 610 Reinstate and collect prior account written off. c7-7C7 - 7 Journal Entries – Allowance Method Date Description Debit Credit Uncollectible Accts. Expense 4,000 Allowance for Doubtful Acct. 4,000 Allowance for Doubtful Accts. 610 Accts. Receivable - J. Parker 610 Accts. Receivable - J. Parker 610 Allowance for Doubtful Accts. 610 Cash 610 Accts. Receivable - J. Parker 610 Estimated a total of $4,000 will be uncollectible. Write off uncollectible account of $610. Reinstate and collect prior account written off. Dec. 31 Jan. 21 Jun. 10