At the end of the first year of operations, Gaur Manufacturing had gross accounts receivable of $286,000. Gaur's management estimates that 6% of the accounts will prove uncollectible. What journal entry should Gaur record to establish an allowance for uncollectible accounts? Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record an allowance for uncollectible accounts. Note: Enter debits before credits