An account written off in the prior year is to be reinstated. The company uses the allowance method for uncollectibles. The journal entry will require a debit to Bad Debts Expense and a credit to Allowance for Doubtful Accounts. Accounts Receivable and a credit to Bad Debts Expense. Allowance for Doubtful Accounts and a credit to Accounts Receivable. Accounts Receivable and a credit to Allowance for Doubtful Accounts.