Rocky Mountain Co. Just enided its first year of operations and had gross receivables of 5925,000 , Rocky's managerment estimates that 2.00, of the accounts receivable will prove to be uncollectible. The journal entry to establish an aliowance for uncollectible acceucts wil inclede a Credit fo Bud debt empense for 5185.000 Ciedit to Alowance for uncolicctible accounts for 5185.000 Extait ro Accoumts reckivabie for $925.000 Detwit to Aud debt enprake for 5740,000