At the end of the first year of operations, Gaur Manufacturing had gross accounts receivable of $373,000. Gaur's management estimates that 5% of the accounts will prove uncollectible. What journal entry should Gaur record to establish an allowance for uncollectible accounts? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record an allowance for uncollectible accounts. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general Journal