QS 9-7 Percent of sales method LO P3 Warner Company's year-end unadjusted trlal balance shows accounts recelvable of $108,000, allowance for doubtful accounts of $690 (credit), and sales of $370,000. 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 1 Record the estimate of uncollectibles. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Clear entry Record entry Vlew goneral Journal