Under the allowance method, the entry to record the bad debts estimate includes a: debit to Uncollectible Accounts Expense and credit to Allowance for Uncollectible Accounts debit to Accounts Receivable and a credit to Allowance for Uncollectible Accounts debit to Allowance for Uncollectible Accounts and a credit to Accounts Receivable debit to Allowance for Uncollectible Accounts and a credit to Uncollectible Accounts Expense