Answer:
The write off of the account should include a debit to the allowance for uncollectible accounts, and a credit for bad debt expense:
Account Debit Credit
Bad Debt Expense $10,000
Allowance for Uncollectible
Accounts $10,000
This is because under the aging method, when an account is actually written-off, it must be charged against the bad debt expense that was forecasted or anticipated earlier.
