Warner Company's year$-$end unadjusted trial balance shows accounts recelvable of $$117,000,$ allowance for doubtful accounts of $$780$

$($credit$),$ and sales of $$460,000.$ 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,