ESTIMATED UNCOLLECTIBLE ACCOUNT JOURNAL ENTRY Evergreen Office Supplies Ltd. sells оffice furniture, technоlоgy аccessories, аnd stаtionery products to business customers on account. At the end of the fiscal year, the company reviews its outstanding accounts receivable balances to determine whether all customer balances are likely to be collected. After reviewing past collection experience, customer payment history, and current economic conditions, Evergreen Office Supplies Ltd. estimates that $36,500 of its accounts receivable may not be collectible. The company uses the allowance method to account for expected credit losses. What accounts would be debited and credited when preparing the year-end adjusting entry for expected credit losses?