QS 7-7 Percent of sales method LO P3 Warner Company's year-end unadjusted trial balance shows accounts receivable of $110,000, allowance for doubtful accounts of $710 (credit), and sales of $390,000. Uncollectibles are estimated to be 0.50% of sales Prepare the December 31 year-end adjusting entry for uncollectibles View transaction list Journal entry worksheet Record the estimate of uncollectibles Record the estimate of uncollectibles Note: Enter debits before credits Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal