During its first year of operations, Sheridan Company had credit sales of $3,970,600; $617,500 remained uncollected at year-end. The credit manager estimates that $44,700 of these receivables will become uncollectible. 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 Prepare the current assets section of the balance sheet for Sheridan Company, Assume that in addition to the receivables it has cash of $91,900, inventory of $136,500, and prepaid insurance of $9,300. (List Current Assets in order of liquidity.) SHERIDAN COMPANY Balance Sheet (Partial) $ $ $ $ $