Narner Company's year-end unadjusted trial balance shows accounts receivable of $114,000, allowance for doubtful accounts of $750 credit), and sales of $430,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles. View transaction list Journal entry worksheet Record the estimate of uncollectibles Note: Enter debits before credits General Journal Debit Credit Date Dec 31