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QS 7-9 (Algo) Percent of sales method LO P3 BioWare's year end unadjusted trial balance shows accounts receivable of $36,000 and sales of $470.000 Uncollectibles are estimated to be 2% of sales Prepare the December 31 year-end adjusting entry for uncollectibles using the percent of sales method. View transaction list Journal entry worksheet > 1 Record the estimate of uncollectibles