A trial balance before adjustment included the following: Prepare vear-end adjusting journal entries assuming that the estimate of uncollectible accounts is determined by taking: (1) 6% of gross accounts receivable, tCredit occount tittis are dutomaticalfy indented when the amount Is entered. Do not Indent manually. List debit entry before credit entry) (2) 4% of gross accounts receivable (assuming a $680 debit allowance account balance). (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry)