At the end of the first year of operations, Mayberry Advertising had accounts receivable of $21,100. Management of the company estimates that 8% of the accounts will not be collected. What adjusting entry 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.) Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts. Note E Enter debits before credits