Which of the following reflects the effect of the year-end adjusting entry to record estimated uncollectible accounts expense? 
Definitions:
Emerging Salesperson
A sales representative at the beginning stages of their career, developing skills and strategies to become successful in their field.
Customer
An individual or organization that purchases goods or services from a business, often considered the centerpiece of marketing and sales strategies.
Close the Sale
The final step in the sales process where a seller successfully convinces a buyer to make a purchase.
Direct Costs
Expenses that can be directly attributed to the production of specific goods or services, such as labor and materials.
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