A company uses allowances method writes off a specific amount as uncollectible then customer pays.entries R?

Question

decrease cash,
decrease accounts recivable,
increase allowances for uncollectible accounts,
decrease uncollectible accounts expense

(first answer?decrease cash?)

Answer 1

The customer is paying you, so the answer cannot be to decrease cash. The entry would be:

Dr Cash
Cr Allowance for uncollectible accounts

The link has an excellent lecture on this.