Under the allowance method, if uncollectible account write-offs during the year exceed the allowance account, the balance in allowance for uncollectible accounts at year end prior to adjustment:
A.) will be zero
B.) should be deducted from accounts receivable
C.) will be a debit
D.) should be adjusted by debiting it to bring the balance back to zero

Please make an attempt at the answer, were here to assist not to retake accounting. T-accounts are a simple and great approach to many problems.