My company has determined that the balance in Accounts Receivable in the amount of $6,500 will not be collected. The Allowance for Uncollectible Accounts account has a credit balance of $2,000 before any adjustments have been made. What adjusting entries do I need to make to show the $6,500 will not be collected?

The two entries would be

Dr to Bad Debt Expense $4,500
Cr to Allowance for Uncollectible accounts $4,500