BioWare's year-end unadjusted trial balance shows accounts receivable of $18,000 and sales of $290,000. Uncollectibles are estimated to be 2% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles using the percent of sales method. View transaction list Journal entry worksheet 1 > Record the estimate of uncollectibles. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry View general journal Clear entry