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Practice Question 14 Bad debt expense is recognized only when doubtful accounts are estimated, not when they are written off Obama Company has identified that Bill Clinton's receivable account of $100 is uncollectible. What is the journal entry needed to write off the account under the allowance method? Allowance for Doubtful Accounts 100 Bad Debts Expense 100 Allowance for Doubtful Accounts 100 100 Accounts Receivable Accounts Receivable Bad Debts Expense 100 100 Bad Debts Expense 100 Accounts Receivable 100