Wamer Company's year-end unadjusted trial balance shows accounts receivable of $101,000, allowance for doubtful accounts of $620 (credit), and sales of $300,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles View transaction list View journal entry worksheet No Date Debit 1 Credit Dec 31 General Journal Bad debts expense Allowance for doubtful accounts 390 390