At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: 1. Accounts not yet due = $82,000; estimated uncollectible = 4%. 2. Accounts 1-30 days past due = $25,000; estimated uncollectible = 25%. 3. Accounts more than 30 days past due = $6,000; estimated uncollectible = 45%. Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $860 (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 Record the bad debt expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal