Warner Company's year$-$end unadjusted trial balance shows accounts receivable of $$109,000,$ allowance for doubtful accounts of $$700($credit$),$ and sales of $$380,000.$ Uncollectibles are estimated to be $1\%$ of sales.

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

Journal entry worksheet

$1$

Record the estimate of uncollectibles.

Note: Enter debits before credits.

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