During its first year of operations, Chocolate Passion, Inc. had sales of $ 435 comma 000, all on account. Industry experience suggests that Chocolate's uncollectibles will amount to 1% of credit sales. At December 31, 2021, accounts receivable total $ 57 comma 000. The company uses the allowance method to account for uncollectibles. 1. Make Chocolate's journal entry for uncollectible-account expense using the percent-of-sales method. 2. Show how Chocolate should report accounts receivable on its balance sheet at December 31, 2021. Question content area bottom Part 1 1. Make Chocolate's journal entry for uncollectible-account expense using the percent-of-sales method. (Record debits first, then credits. Exclude explanations from journal entries.)