Which of the following reflects the effect of the year-end adjusting entry to record estimated uncollectible accounts expense using the allowance method? 
Definitions:
Summer Event
A specific activity or gathering that occurs during the summer season, often characterized by outdoor, recreational, or cultural elements.
City Council
An elected body that governs a city, responsible for creating laws, policies, and decisions on local government issues.
Physiological Measures
Quantitative assessments of bodily functions, often used in research to understand the relationships between psychological states and physical responses.
Self-Report Measures
Assessment tools where individuals provide subjective reports on their own behaviors, attitudes, or feelings, commonly used in psychological and social research.
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