At the end of a period before the accounts are adjusted, Allowance for Doubtful Accounts has a balance of $250, and net sales on account for the period total $500,000.If uncollectible accounts expense is estimated at 1% of net sales on account, the current provision to be made for uncollectible accounts expense is $4,997.50.

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The provision for uncollectible accounts expense should be calculated as 1% of net sales on account, which is $500,000 * 1% = $5,000. The existing balance in the Allowance for Doubtful Accounts does not affect the calculation of the current period's expense provision.

At the End of a Period Before the Accounts Are