Warner Company$$s year$-$end unadjusted trial balance shows accounts receivable of $$117,000,$ allowance for doubtful accounts of $$780($credit$),$ and sales of $$460,000.$ Uncollectibles are estimated to be $1\mathrm{.}50\%$ of accounts receivable.

Prepare the December $31$ year$-$end adjusting entry for uncollectibles.

What amount would have been used in the year$-$end adjusting entry if the allowance account had a year$-$end unadjusted debit balance of $$1,200?$