Warner Company's year$-$end unadjusted trial balance shows accounts receivable of $$101,000,$ allowance for doubtful accounts of $$620($credit$),$ and sales of $$300,000.$ 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,Oredies$],[\backslash$table$[[$December$],[31]]],[,,,],[,,,],[,$r$,,39],[,\frac{?}{\text{b}\text{a}\text{r}}(z),,79],[,,,]]$