At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $2,800 (debit before any year-end adjustment. The balance of Accounts Receivable is $173,000. The company estimates that 10% of accounts receivable will not be collected over the next year Record the adjustment 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