During its first year of operations, Splish Brothers Inc. had credit sales of $2,873,700, of which $386,700 remained uncollected at year-end The credit manager estimates that $16,920 of these receivables will become uncollectible Prepare the journal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubtful Accounts.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit