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 adjustment would Mayberry Advertising record for Allowance for Uncollectible Accounts? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet Record the adjustment entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit