1. On September 29 , an account recelvable for $2,100 was determined to be worthless and written off. 2. The company estimates 3% of credit sales are uncollectible. At year-end (December 31), It recorded the approprlate bad debt expense adjustment. Credit sales for the year were $730,000. On December 30 , there were $600 of accounts recelvable not yet collected and the balance in the allowance for doubtful accounts was $14. Journal entry worksheet Record the entry to write-off the uncollectible account. Nate: Enter debits before credits