At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $15,000. By the end of the year, actual bad debts total $17,000. Determine the financial statement effects of writing off an uncollectible account. (Amounts to be deducted should be entered with minus sign.) I am trying to find the account receivable and it will not let me put it 17,000. I am not sure what it is. .