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 1.50% of accounts receivable. Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal