The two accounts used to adjust the uncollectible accounts are.

A) Uncollectible Accounts Expense and Allowance for Uncollectible Accounts.

B) Accounts Receivable and Uncollectible Accounts Expense.

C)Accounts Receivable and Allowance for Uncollectible Accounts

D)Accounts Receivable and Accounts Receivable Expense.

answer is B?

To determine the correct answer, let's break down each of the options and understand their purpose:

A) Uncollectible Accounts Expense and Allowance for Uncollectible Accounts:
Uncollectible Accounts Expense is an expense account used to record the estimated amount of accounts receivable that a company expects to be uncollectible. The Allowance for Uncollectible Accounts is a contra-asset account that reduces the value of Accounts Receivable to reflect the estimated amount of uncollectible accounts.

B) Accounts Receivable and Uncollectible Accounts Expense:
Accounts Receivable is an asset account that records the amounts owed to a company by its customers. Uncollectible Accounts Expense is the expense account used to record the estimated amount of accounts receivable that a company expects to be uncollectible.

C) Accounts Receivable and Allowance for Uncollectible Accounts:
This option is the correct answer. Accounts Receivable is an asset account that records the amounts owed to a company by its customers. The Allowance for Uncollectible Accounts is a contra-asset account that reduces the value of Accounts Receivable to reflect the estimated amount of uncollectible accounts.

D) Accounts Receivable and Accounts Receivable Expense:
There is no specific account called "Accounts Receivable Expense." Expenses are typically recorded in separate expense accounts based on their nature (e.g., salaries expense, rent expense, etc.). Therefore, this option is not correct.

Based on the explanation above, the correct answer to the question is option C) Accounts Receivable and Allowance for Uncollectible Accounts.