A large account previously written off in a prior year was unexpectedly collected in the current year. as a result, the current credit balance of allowance for uncollectible accounts is $17,460.00. the december 31 estimate of uncollectible accounts is only $15,450.00. your manager has discussed this transaction with you. you have been instructed not to credit uncollectible accounts expense for this transaction, as this would distort that expense for the current year. you need to determine an appropriate account to credit.