At the end of the first year of operations, Mayberry Advertising had accounts receivable of $20,200. Management of the company estimates that 9% 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.) View transaction list View journal entry worksheet No Transaction General Journal 1 1 Bad Debt Expense Allowance for Uncollectible Accounts Debit Credit 20,191 20,191