QS 9-3- Percent of accounts receivable method Darius Company year end unadjusted trial balance shows accounts receivable of $95,000, allowance for doubtful accounts of $550 (credit), and sales of $35,000. Uncollectibles are estimated to be 1.5% of accounts receivable. 1- Prepare the December 31 year-end adjusting entry for uncollectibles. 2- What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $150? QS 9-4- Percent of sales method Assume the same facts as in QS 9-3, except that Darius estimates uncollectibles as 0.5% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles.