Which of the following reflects the effect of the year-end adjusting entry to record estimated uncollectible accounts expenses? 
Definitions:
Political Viewpoints
The set of beliefs or attitudes one holds regarding politics, including ideologies, policy preferences, and party affiliation.
Reinforcement
In psychology, a process in which a behavior is strengthened or increased by consequences that follow.
Behaviorism
A psychological approach that emphasizes observable and measurable aspects of human behavior, often focusing on the learning processes.
Skinner
B.F. Skinner, an American psychologist and behaviorist, best known for his work on operant conditioning and behavior analysis.
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