A 2 Sitemap | MWGoogle DOCE VFL Centrance scho CTM Help Save & Exit Submit m30 3 Accounts Receivable Allowance Methods. ABC Company's year end unadjusted trial balance shows accounts receivable of $99,000, allowance for doubtful accounts with a $600 credit balance (eg, the company wrote off $600 less in bad debts than they thought they would during the year), and sales of $280,000. ABC Company uses the Percent of Sales method, assuming uncollectibles are estimated to be 3 % of sales, the dollar amount you would you record in the year end adjusting entry is 012 I ABC Company uses the Percent of Accounts Receivable method, assuming uncollectibles are estimated to be 5% accounts receivable, the dollar amount you would you record in the year-end adjusting entry is