During its first year of operations, Oriole Company had credit sales of $3,162,200: $646,200 remained uncollected at year-end. The credit manager estimates that $38,900 of these receivables will become uncollectible. ) (a) Prepare the journal entry to record the estimated uncollectibles. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit