indicate the accounts affected and enter decreases to account categories with a minus sign. at the end of the period, bad debt expense is estimated to be $16,500. during the period, bad debts are written off in the amount of $8,900.indicate the accounts affected and enter decreases to account categories with a minus sign. at the end of the period, bad debt expense is estimated to be $16,500. during the period, bad debts are written off in the amount of $8,900.