Warner Company$$s year$-$end unadjusted trial balance shows accounts receivable of $$102,000,$ allowance for doubtful accounts of $$630($credit$),$ and sales of $$310,000.$ Uncollectibles are estimated to be $1\mathrm{.}50\%$ of accounts receivable.

Prepare the December $31$ year$-$end adjusting entry for uncollectibles.