Warner Company's year-end unadjusted trial balance shows accounts receivable of $106,000, allowance for doubtful accounts of $670 (credit), and sales of $350,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles. Ints View transaction list eBook Journal entry worksheet References Record the estimate of uncollectibles Note: Enter debits before credits General Journal Debit Credit Date Dec 31 View general Journal Record entry Clear entry