During its first year of operaions, Spring Garden, Inc. had sales of $439,000, all on account. Industry experience suggests that Spring Garden's uncollectibles will amount to 4% of credit sales. At December 31, 2018, accounts receivable total S59 000. The company uses the allowance method to account for uncollectibles. 1. Make Spring Garden's jounal entry for uncollectble-account expense using the percent-of-sales method 2. Show how Spring Garden should report accounts receivable on its balance sheot at December 31, 2018. 1. Make Spring Garden's journal entry for uncollectible-account expense using the percent-of-sales method. (Record debits first, then credits. Exclude explanations from journal entries.) Journal Entry Date Accounts Debit Credit Dec 31 Uncollectible-Account Expense 17,560 Allowance for Uncollectible Accounts 17,560 2. Show how Spring Garden should report accounts receivable on its balanoe sheet at December 31, 2018 Less