(a) During its first year of operations, Carla Vista Co. had credit sales of $3,649,000, of which $390,000 remained uncollected at yearend. The credit manager estimates that $21,000 of these receivables will become uncollectible. (a) Prepare the journal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubtful Accounts.) (Ondit account tides ent autamatically indented when amount is entered. Do not indent manually)