Gideon Company uses the allowance method of accounting for uncollectible accounts. On May 3, the Gideon Company wrote off the $4,100 uncollectible account of its customer, A. Hopkins. The entry or entries Gideon makes to record the write off of the account on May 3 is:

The journal entry is shown below:

On May 3

Allowance for doubtful accounts A/c Dr $4,100

To Account receivable A/c $4,100

(Being the written-off amount is recorded)

Simply we debited the allowance for doubtful debts and credited the account receivable account so that the correct posting can be done with the correct amount and correct item