QS 9-7 Percent of accounts receivable method LO P3 Warner Company's year-end unadjusted trial balance shows accounts receivable of $104,000, allowance for doubtful accounts of $650 (credit), and sales of $330.000 Uncollectibles are estimated to be 150% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles Journal entry worksheet 1 Record the estimate of uncollectibles. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general joumal