A further examination of the records showed that the "Sales" included $1,912,400 of cash sales during the year. Of the sales returns and allowances, $66,600 came from credit sales. Assume that Galaxy Company makes its estimate of uncollectible accounts on December 31 as 3.2 percent of total accounts receivable. Required: Compute the estimated amount of uncollectible accounts and give the general journal entry to record the provision for uncollectible accounts. Complete this question by entering your answers in the tabs below. Prepare the general journal entry to record the provision for uncollectible accounts. Journal entry worksheet Record the journal entry to record the provision for uncollectible accounts. Note: Enter debits before credits