PART V - FILL IN THE PROPER ANSWER IN THE BLANKS 18. Two methods for calculating uncollectable accounts receivable are: the off method and the method. 19. Under the Direct Write off method for uncollectable accounts receivable, the journal entry for $200 owed by a customer that won't pay would be: $200 Debt Expense Accounts Receivable $200 20. Under one of the Allowance Methods, the computation of the Allowance for Bad Debts is calculated by using the method, often based upon receivables that are 30 days, 60 days or 90 days outstanding