BioWare's year-end unadjusted trial balance shows accounts receivable of $28,000 and sales of $390,000. 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 Record the estimate of uncollectibles. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31