Warner Company's year-end unadjusted trial balance shows accounts receivable of $103,000, allowance for doubtful accounts of $640 (credit), and sales of $320,000. 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. Date Dec 31 General Journal Debit Credit