Same question one picture just didnt fit all the information

During its first year of operations, Cullumber Company had credit sales of $3,701,300: $657 200 remained uncollected at year-end. The credit manager estimates that $40,500 of these receivables will become uncollectible. Your answer is partially correct Prepare the journal entry to record the estimated uncollectibles. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit 40500 40500 eTextbook and Media List of Accounts Prepare the current assets section of the balance sheet for Cullumber Company. Assume that in addition to the receivables it has cash of $92.900, inventory of $131,400, and prepaid insurance of $8,500. (List Current Assets in order of liquidity) CULLUMBER COMPANY Balance Sheet (Partial) Current Assets Less Total Current Assets e Textbook and Media