During 2021, its first year of operations, a company provides services on account of $252,000. By the end of 2021, cash collections on these accounts total $136,000. The company estimates that 14% of accounts receivable will be uncollectible. Record the adjustment for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the adjustment for uncollectible accounts on December 31, 2021. Note: Enter debits before credits Event General Journal Debit Credit 1 Record entry Clear entry View general Journal