Warner Company's year-end unadj Credit), and sales of $360,000. Uncollectibles are estimated to be 150% of accounts receivable. usted trial balance shows accounts receivable of $107000, allowance for doubtful accounts of $680 1. Prepare the December 31 year-end adjusting entry for uncollectibles Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits Date Debit Credit Dec 31 2. What amount would have been used in the year-end adjusting entry if the allowance account had a year balance of $700