Southwest Pediatrics has the following balances on December 31, 2018, before any adjustment Accounts Receivable = $114,000, Allowance for Uncollectible Accounts = $2,100 (debly. On December 31, 2018, Southwest estimates uncollectible accounts to be 20% of accounts receivable. Required: 1. Record the adjustment for uncollectible accounts on December 31, 2018. (if no entry is required for a transaction/event, select "No journal entry required in the first account field.) Viuw transaction lit Journal entry worksheet Record the adjustment entry for Uncollectible Accounts Note: Enter debit before credits General Journal Date December 31, 2018 Debit Credit Record entry Clear entry Viewoneral journal