warner companys year end unadjusted trial balance shows accounts receivable of $99,000, allowance for doubtful accounts of $600(credit), and sales of $280000. Uncollectables are estimated to be 1.5% of accounts receivable. 1. prepare the december 31st year end adjusting entry for uncollectables. 2. what amount would have been used in the year end adjusting entry if the allowance account had a year end unadjusted balance of $300