During its first year of operation5, Splish Brothers Inc. had credit sales of $3,861,000, of which $388,100 remained uncollected at year-end. The credit manager estimates that $19,100 of these receivables will become uncollectible. (a) Prepare the journal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubttul Accounts.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)