Etienne Company has been in business several years. At the end of the current year, the ledger shows: Accounts Receivable $ 310,000 Dr. Sales 2,200,000 Cr. Allowance for Doubtful Accounts 6,100 Cr. Bad debts are estimated to be 7% of receivables. Prepare the entry to adjust the Allowance for Doubtful Accounts. Prepare entry for uncollectible accounts