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 View transaction list Journal entry worksheet 1 Record the estimate of uncollectibles, Note: Enter debits before credits General Journal Debit Credit Date Dec 31