Chapters 6-8) Warner Company's year end unadjusted trial balance shows accounts receivable of $100,000, allowance for doubtful accounts of $610 (credit), and sales of $290,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles. 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 Clear entry View general journal