At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $280 (credit before any year-end adjustment. The balance of Accounts Receivable is $15,200. The company estimates that 14% 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 1 > Record the adjustment for uncollectible accounts. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal