QS 7-8 Percent of sales method LO P3 Warner Company's year end unadjusted trial balance shows accounts receivable of $118,000, allowance for doubtful accounts of $790 (credit), and sales of $470,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles View transaction list Journal entry worksheet 1 > Record the estimate of uncollectibles Ente detits batons credits General Journal Debit Credit Doc 31 Record entry Clear entry View general Journal