Estimated Age Group Amount Uncollectible Not yet due 1-60 days past due More than 60 days past due Total $ 2. Record the year-end adjustment for estimated uncollectible accounts. (If no entry is required for a particular transection/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal < Prev 11 of 19 Next >>