During its first year of operations, Wildhorse Company had credit sales of $3,535,200;$660,100 remained uncollected at year-end. The credit manager estimates that $43,600 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.) Prepare the current assets section of the balance sheet for Wildhorse Company. Assume that in addition to the receivables it has cash of $92,000, inventory of $135,300, and prepaid insurance of $8,800. (List Current Assets in order of liquidity.)