On december 31, prior to adjustment, allowance for doubtful accounts has a credit balance of $400. an aging analysis of the accounts receivable produces an estimate of $2,000. of probable losses from uncollectible accounts. the adjusting entry needed to record the estimated losses from uncollectible accounts is made for. Search instead for on december 31, prior to adjustment, allowance for doudtful accounts has a credit balance of $400. an aging analysis of the accounts receivable produces an estimate of $2,000. of probable losses from uncollectible accounts. the adjusting entry needed to record the estimated losses from uncollectible accounts is made for ??