What happens when you estimate uncollectible accounts to the accounting equation?

The basic accounting equation is Assets = Liabilities + Stockholders' Equity

When you estimate uncollectible accounts, the proforma journal entry is as follows:

A debit on uncollectible accounts expense would result to a decrease in the Retained Earnings account which will have an effect of a decrease also in the total Stockholders' Equity in the accounting equation. A credit in the allowance for doubtful accounts would result to a decrease in the Accounts Receivable accounts which will have an effect of decrease also in the total Assets in the accounting equation.