QS 7-6 Percent of accounts receivable method LO P3 Warner 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 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. Journal entry worksheet