Accounts Receivabie-Allowance-Methods. ABC Company's year-end unadjasted trial balance shows accounts receivable of S97,O00. allowance for doubtful accounte wits a $600 credit bolance fe-9. the company wrote-off $600 less in bad debts than they thought they would during the yeat), and sales of $260,000. If ABC Company uses the Percent of Sales method, assuming uncollectibles are estimated to be 2 \%of sales, the dollar amount you would you record in the year-end adjusting entry is 5 If ABC Compariy uses the Percent of Accounts Recelvable method. assuming uncollectibles are estimated to be 4 of accounts recekable, the dailat amount you would you record in the yeat-end adjusting entry is