[Missconnie]

Uncollectible Accounts receivable:
Actually written off during the year $96,000
Estimate ortion of year end receivables expected to prove uncollectible (per aging schedule) $84,000.
Uncollectible accounts expense is recognized by adjusting the balance in the Allowance for Doubtful Accounts to the amount indicated in the year end aging schedule. The balance in the allowance account at the beginning of the current year was $25,000. Consider the effect of the write offs during the year on the balance in Allowance for Doubtful Accounts)