At the end of the first year of operations, Mayberry Advertising had accounts receivable of $20,100. Management of the company estimates that 8% of the accounts will not be collected. What adjustment would Mayberry Advertising record to establish Allowance for Uncollectible Accounts? (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal