At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: 1. Accounts not yet due = $84,000; estimated uncollectible = 4%. 2. Accounts 1-30 days past due = $22,000, estimated uncollectible = 20%. 3. Accounts more than 30 days past due = $8,000; estimated uncollectible = 65%. Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $870 (credit). (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 bad debt expense. Note: Enter debits before credits. Event Debit Credit General Journal Postage Expense 1 Record entry Clear entry View general journal