Answer:
$226,300
Step-by-step explanation:
Given Allowance for Doubtful Accounts is estimated as $205,000 and Allowance for Doubtful Accounts has a debit balance of $21,300
#The amount of the adjusting entry for uncollectible accounts is calculated as below:

Hence, the amount of the adjusting entry for uncollectible accounts is $226,300
A.b=15
B.m=18/11
C.b=28/3
D.k=18/7
E.j=3/2
F.m=7/2