At December 31, 2018, Wonder of the World Travel has an Accounts Receivable balance of $90,000. Allowance for Uncollectible Accounts has a credit balance of $820 before the year-end adjustment. Service revenue (all on account) for 2018 was $850,000. Wonder of the World 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 Uncollectible-Account Expense 34,000 Allowance for Uncollectible Accounts 34,000 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: Accounts receivable Less: Allowance for uncollectible accounts