At December 31, 2018, Fako Travel Agency has an Accounts Receivable balance of $91,000. Allowance for Uncollectible Accounts has a credit balance of $810 before the year-end adjustment. Service revenue (all on account) for 2018 was $560,000. Fako estimates that its uncollectible-account expense for the year is 2% 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.) Date Dec 31 C Journal Entry Accounts Debit Credit C C 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