ABC Company's year-end unadjusted trial balance shows accounts receivable of $104,000, allowance for doubtful accounts of $650 (credit), and sales of $330,000. Uncollectibles are estimated to be 0.50% of sales Prepare the December 31 year-end adjusting entry for uncollectibles. Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal