QS 9-7 Percent of sales method LO P3 Warner Company's year-end unadjusted trial balance shows accounts receivable of $109,000, allowance for doubtful accounts of $700 (credit), and sales of $380,000. 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. Note: Enter debits before credits General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal