At December 31, 2018. Direct Trip Travel has an Accounts Receivable balance of $87,000. Allowance for Uncollectible Accounts has a credit balance of $840 before the year-end adjustment Service revenue (all on account) for 2018 was $850,000. Direct Trip estimates that its uncollectible-account expense for the year is 4% of service revenue. Read the requirement Make the year-end entry to record uncollectible-account expense. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Date Accounts Debit Credit Dec 31 Show how Accounts Receivable and the Allowance for Uncollectible Accounts are reported on the balance sheet at December 31, 2018. BALANCE SHEET (Partial) Current assets: Less