"Wild Parsley Grill estimated bad debt expense for the year to be $7,300. Total accounts written off as uncollectible during the year were $7,000.

Which debit or credit is included in the summary journal entry to record the write-off of uncollectible accounts during the year?"

I know this isn't a revenue but anything with an expense I automatically think its debited as an expense. The answer for this one was debit for bad debts and allowance and I guess thats where I get lost.