Warner Company's year$-$end unadjusted trial balance shows accounts receivable of $$100,000,$ allowance for doubtful accounts of $$610($credit$),$ and sales of $$290,000.$ 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.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,],[,,,],[,,,],[,,,],[,,,]]$