Warner Company's year$-$end unadjusted trial balance shows accounts receivable of $$118,000,$ allowance for doubtful accounts of $$790$

$($credit$),$ and sales of $$470,000.$ Uncollectibles are estimated to be $1\%$ of sales.

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

Answer is complete but not entirely correct.