Help Save & EX 44 At the end of the year, a company has a balance in Allowance for Uncollectible Accounts of $2,100 (debih before any year-end adjustment. The balance of Accounts Receivable is $171,000. The company estimates that 9% of accounts receivable will not be collected over the next year. Record the adjustment for uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first account field.) 01444 View transaction list Book Journal entry worksheet 115 dtv w MacBook Air