After aging the accounts receivable, it si estimated that $800 will not be collected and the allowance account has a debit balance before adjustment of $100. The adjusting entry for estimating uncollectible account expense should be in the amount of_______?

To determine the amount of the adjusting entry for estimating uncollectible account expense, we need to consider the following information:

1. The estimated uncollectible amount: The question states that $800 will not be collected.

2. The existing balance in the allowance account: The question mentions that the allowance account has a debit balance of $100 before adjustment.

To estimate uncollectible account expense, we need to increase the allowance for doubtful accounts by the estimated uncollectible amount. Since the allowance account currently has a debit balance, we will need to decrease it further by the estimated uncollectible amount.

Adjusting entry = Estimated Uncollectible Amount - Allowance Account Balance

Adjusting entry = $800 - (-$100) (Note: the debit balance is represented as a negative amount)

Adjusting entry = $800 + $100

Adjusting entry = $900

Therefore, the adjusting entry for estimating uncollectible account expense should be in the amount of $900.