BloWare's year-end unadjusted trial balance shows accounts receivable of $26,000 and sales of $370,000. 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. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal