Under the allowance method of recognizing uncollectible accounts, the entry to write off an uncollectible account

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The allowance method involves estimating uncollectible accounts at the end of each period and recording those estimates through an adjusting entry that affects net income indirectly by increasing the allowance for doubtful accounts. However, the actual write-off of an uncollectible account against the allowance for doubtful accounts has no direct effect on net income, as it merely reduces both the allowance and the accounts receivable by the same amount.

Under the Allowance Method of Recognizing Uncollectible Accounts, the Entry