Why would an Allowance for Doubtful Accounts have a debit balance?

Why would an Allowance for Doubtful Accounts have a debit balance?Compare the direct write-off and allowance methods of accounting for uncollectible accounts.Why would an Allowance for Doubtful Accounts have a debit balance?Compare the direct write-off and allowance methods of accounting for uncollectible accounts.(100 words)The Allowance for...