BioWare's year-end unadjusted trial balance shows accounts receivable of $35,000 and sales of $460,000. 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 ces General Journal Date Dec 31 Debit Credit Record entry Clear entry View general Journal