A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company's unadjusted trial balance reported the following selected amounts: Accounts receivable $ 354,000 debit Allowance for uncollectible accounts 610 credit Net sales 799,000 credit All sales are made on credit. Based on past experience, the company estimates 0.3% of credit sales to be uncollectible. What