Warner Company's year-end unadjusted trial balance shows accounts receivable of $107000, allowance for doubtful accounts of $680 (credit), and sales of $360,000. Uncollectibles are estimated to be 150% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. View transaction list Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits Date Debit Credit General Journal Dec 31 Bad debts expense Allowance for doubtful accounts Debit Credit Date General Journal Bad debts expense Allowance for doubtful accounts Dec 31 View general journal Record entry Clear entry 2. What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $700? Amount used in the year-end adjusting entry