During the current year, Sun Electronics, Incorporated, recorded credit sales of $690,000. Based on prior experience, it estimates a 1 percent bad debt rate on credit sales. Required: Prepare journal entries for each transaction: Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. 1. On November 13 of the current year, an account receivable for $380 from a prior year was determined to be uncollectible and was written off. 2. At year-end, the appropriate bad debt expense adjustment was recorded for the current year. Journal entry worksheet Record the entry to write-off the uncollectible account. Notet Enter debits befare oredits. Journal entry worksheet Note: Enter debits before credits