On December 31, 20X1, certain account balances at Galaxy Company were as follows before year-end adjustments: A further examination of the records showed that the "Sales" included $1,903,900 of cash sales during the year. Of the and allowances, $70,100 came from credit sales. Assume that Galaxy Company makes its estimate of uncollectible acce December 31 as 3.1 percent of total accounts receivable. Required: Compute the estimated amount of uncollectible accounts and give the general journal entry to record the provision for accounts. Complete this question by entering your answers in the tabs below. Compute the estimated amount of uncollectible accounts. (Round your "Estimated uncollectible rate" to 3 decimal places, i.e 1.2% should be entered as 0.012. Journal entry worksheet Record the journal entry to record the provision for uncollectible accounts. Note: Enter debits before credits