BE 7-10 At the end of the year, Boyar Associates had a credit balance in its allowance for uncollectible accounts of \$15,000 before adjustment. The balance in Boyar's gross accounts receivable is $426,000. Boyar's management estimates that 6% of its accounts receivable balance will not be collected. What journal entry should Boyar record to adjust its allowance for uncollectible accounts? BE 7-11 At the end of the year, Boyar Associates had a debir balance in its allowance for uncollectible accounts of $15,000 before adjustment. The balance in Boyar's gross accounts receivable is $426,000. Boyar's management estimates that 6% of its accounts receivable balance will not be collected. What journal entry should Boyar record to adjust its allowance for uncollectible accounts