2. Record the December 31, 2018, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,400 (credit). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2. Record the December 31, 2018, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,400 (credit). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list view general journal Journal Entry Worksheet Record the adjustment entry for Uncollectible Accounts. Debit Credit Date General Journal December 31, 2018 Bad debt expense Allowance for uncollectible accounts *Enter debits before credits clear record entry