At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: 1. Accounts not yet due = $74,000, estimated uncollectible = 8% 2. Accounts 1-30 days past due = $31,000, estimated uncollectible = 15%. 3. Accounts more than 30 days past due = $3,000, estimated uncollectible = 60% Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts IS $1,800 (debit). (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 Record the bad debt expense. -ch DOLL