The journal entry to write off an uncollectible account under the allowance method would include a credit to:

A) Sales.
B) Accounts Receivable.
C) Allowance for Doubtful Accounts.
D) Bad Debts Expense.

CWhen writing off an uncollectible account under the allowance method, the journal entry includes a debit to Allowance for Doubtful Accounts (reducing the allowance) and a credit to Accounts Receivable (reducing the amount owed by the customer). This entry does not affect the income statement at the time of the write-off because the expense was recognized earlier when the allowance was established.