Warner Company's year-end unadjusted trial balance shows accounts receivable of $101,000, allowance for doubtful accounts of $620 (credit), and sales of $300,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. View transaction list Journal entry worksheet 1 Record the estimate of uncollectibles. Note: Enter detits before credits General Journal Debit Credit Date Dec 31 Prepare journal entries for the following credit card sales transactions (the company uses the perpetual inventory system). 1. Sold $28,000 of merchandise, which cost $21,400, on Mastercard credit cards. Mastercard charges a 5% fee. 2. Sold $5,800 of merchandise, which cost $3,400, on an assortment of bank credit cards. These cards charge a 4% fee. View transaction list Journal entry worksheet 1 2 3 4 Sold $28,000 of merchandise on Mastercard credit cards. Mastercard charges a 5% fee Note: Enter debits before credits Transaction General Journal Debit Credit 1-3 Warner Company's year-end unadjusted trial balance shows accounts receivable of $102,000, allowance for doubtful accounts of $630 (credit), and sales of $310,000. Uncollectibles are estimated to be 1% of sales. Prepare the December 31 year-end adjusting entry for uncollectibles. View transaction list Journal entry worksheet