Warner Company's year-end unadjusted trial balance shows accounts receivable of $106,000, allowance for doubtful accounts ot $670 (credit), and sales of $350,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. View transaction list Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits Debit Credit General Journal Date Dec 31 Next >