Company's year-end unadjusted trial balance shows accounts receivable of $99,000, allowance Warner doubtful accounts o counts receivable. 1. Pre 2. What amount would have been used in the year-end adjusting entry if the allowance account had a for G f $600 (credit), and sales of $280,000. Uncollectibles are estimated to be 1.5% of ac- pare the December 31 year-end adjusting entry for uncollectibles year-end unadjusted debit balance of $300