d Debts QS 9-6 Percent of accounts receivable method LO P3 Warner Company's year-end unadjusted trial balance shows accounts recelvable of $103,000, allowance for doubtful accounts of $640 (credit), and sales of $320,000. Uncollectibles are estimated to be 1.50% of accounts receivable. View Journal entry worksheet Prey1 of 6 Next >