Wamer 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. 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? Amount used in the year-end adjusting entry $ 1,080