At the end of the first year of operations, Mayberry Advertising had accounts receivable of $21,000. Management of the company estimates that 12% 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. General Journal Debit Transaction 1 Clear entry Record entry Credit View general journal