Use the preceding analysis to compute the estimated amount of uncollectible receivables. Prepare the journal entry to record Cowen's estimated uncollectibles, assuming the balance in Allowance for Doubtful Accounts prior to adjustment is: A. 0 B. $3,000 (debit) C. $2,800 (credit) Prepare the journal entry on June 30 to record Cowen's estimated uncollectibles, assuming the balance in Allowance for Doubtful Accounts prior to adjustment is $0. Prepare the journal entry on June 30 to record Cowen's estimated uncollectibles, assuming the balance in Allowance for Doubtful Accounts prior to adjustment is a $3,000 debit. Prepare the journal entry on June 30 to record C.owen's estimated ynsollectibles, assuming the balance in Allowance for Doubtful Accounts prior to adjustment is a $2,800 credit