Seved Help Theisens Farm & Auto had accounts receivable of $21,700 at the end of the first year of operations. The company estimates that 9% of the accounts will not be collected. What adjustment would Theisens Farm & Auto record to establish Allowance for Uncollectible Accounts? (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for Allowance for Uncollectible Accounts. Note: Enter debits before credits Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Next