Check my work On December 31 of Swift Co.'s first year, $69,000 of accounts receivable is not yet collected. Swift estimates that $3,900 of its accounts receivable is uncollectible and records the year-end adjusting entry (1) Compute the realizable value of accounts receivable reported on Swift's year-end balance sheet. (2) On January 1 of Swift's second year, it writes off a customer's account for $500. Compute the realizable value of accounts points receivable on January 1 after the write-off. eBook Hint Print References Before Write-Off After Write-Off 65,100 Realizable value of accounts receivable 2 Warner Company's year-end unadjusted trial balance shows accounts recelvable of $118,000, allowance for doubtful accounts of $790 (credit. and sales of $470.000. Uncollectibles are estimated to be 1.50%of accounts recevable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. points View transaction list Journal entry worksheet eBook Record the estimate of uncollectibles. Hint Print Note: Enter debits before credits. Credit ate Re erences Dec 31 Record entry Clear entry View general journal 2. What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $1,250