Use the following information for question 10. A trial balance before adjustments included the following: Credit $450,000 Debit Sales Sales returns and allowance Accounts receivable $15,000 43,000 llowance for doubtful accounts 900 10. If the estimate of uncollectibles is made by taking 10% of gross account receivables, the entry for the adjustment is 11. During the year, Michael Boating Distributors is in dispute with Jason's Best Buys about invoice #7320 for S800. Since, Jason has left the country; it has been decided to write this account off using the allowance method. Michael Boating should record the following entry