QS 7-7 Percent of sales method LO P3 Warner Company's year-end unadjusted trial balance shows accounts receivable of $99,000, allowance for doubtful accounts of $600 (credit), and sales of $280,000. Uncollectibles are estimated to be 0.5% of sales. Prepare the December 31 vear-end adjusting entry for uncollectibles Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits. DebitCredit General Journal Dec 34 Clear entry Record entry