关于allowance for uncollectible accounts

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《introduction to financial accounting》第六章 6-66题
已知：the unadjusted  credit balance in Allowance for Uncollectible Accounts at Dec 31,20X7 is 600,
求：Prepare an adjusting entry to bring Allowance for Uncollectible Accounts to the appropriate amount at Dec 31
解：Apply the percentage to the ending Accounts Receivable balance to determine the balance that should be in the Allowance account at the end of the year: (4.1% × $250,000) receivables at the end of 20X7 is $10,250
the adjusting entry for 20X7 is （10250-600）=9650
为什么是减呢 ？Allowance for Uncollectible Accounts不是contra assets 么，credit 600的话应该是加600啊
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关键词：allowance Accounts Account collect counts accounts

600是unjusted credit balance，justed balance 是10250，所以entry是（10250-600）=9650，increase allowance for uncollectible accounts 确实是加在credit上