E5-16A. (Learning Objective 4: Apply GAAP for uncollectible receivables) At December 31 , 2014 State Line Window Sales has an Accounts Receivable balance of $96,000. Allowance for Doubtful Accounts has a credit balance of $1,340 before the year-end adjustment Credit Sales Revenue for 2014 was $6087000_ State Line Window Sales estimates that doubtful-account expense for the year is 1% of credit sales Make the year-end entry to record Doubtful-Account Expense Show how Accounts Receivable and Allowance for Doubtful Accounts are reported on the balance sheet at December 31 , 2014