At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $2,800 (credit) before any year-end adjustment. The balance of Accounts Receivable is $220,000. The company estimates that 10% of accounts receivable will not be collected over the next year. Record the year-end adjustment 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 adjustment for uncollectible accounts. Note: Enter debits before credits