You have uncollectable accounts from 180000 to 135000 we need extra income bottom line to low. Calculate the after tax effect on income of the change suggested by the controller. Assume a 35% tax rate. Discuss the accounting issues at hand. What type of system does this company currently utilize to estimate uncollectables? Under this system does this company currently utilize to estimate uncollecatables. Under this system how does the current balance in the allowance account affect your periodic journal entry?