Varner Company's year-end unadjusted trial balance shows accounts receivable of $102,000, allowance for doubtful accounts of 630 (credit), and sales of $310,000. Uncollectibles are estimated to be 1.50\% of accounts receivable. Prepare the December 31 year-end adjusting entry for uncollectibles. 2. What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $450 ? Complete this question by entering your answers in the tabs below. Prepare the December 31 year-end adjusting entry for uncollectibles. Journal entry worksheet Record the estimate of uncollectibles. Mote I fiter debits before eredts