December 31,2018. 5 E5-18A. (Learning Objective 5: Apply GAAP for uncollectible receivables) At December 3 2018, Waco Travel Agency has an Accounts Receivable balance of $93,000. Allowance for Uncollectible Accounts has a credit balance of $870 before the year-end adjustment. Service revenue (all on account) for 2018 was $800,000. Waco estimates that its uncollectible-account expense for the year is 1% of service revenue. Make the year-end entry to record uncollectible- account e are reported on the balance sheet at December 31,2018. xpense. Show how Accounts Receivable and Allowance for Uncollectible Accounts