NIER VERS IONBACK During its first year of operations, Sheffield Corp. had credit sales of $2,833,500, of which $371,100 remained uncollected at year-end. The credit manager estimates that $18,560 of these receivables will become uncollectible Prepare the joumal entry to record the estimated uncollectibles. (Assume an unadjusted balance of zero in Allowance for Doubtful Accounts.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS Prepare the current assets section of the balance sheet for Sheffield Corp., assuming that in addition to the receivables it has cash of $81,880, merchandise inventory of $193,090, and supplies of $13,490. (List current assets in order of liquidity)