At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $2,000 (credit) before any year-end adjustment. The balance of Accounts Receivable is $180,000. The company estimates that 5% of accounts receivable will not be collected over the next year. Record the adjustment for uncollectible accounts as a journal entry, which accounts do you debit and credit? And how is the accounting equation effected? Debit [Select) V $ [Select] Credit [Select ] Total Assets will [Select ] Total Liabilities will [Select] Total Equity will [Select)