Warner Company's year-end unadjusted trial balance shows accounts receivable of $100,000, allowance for doubtful accounts of $61 (credit), and sales of $290,000. Uncollectibles are estimated to be 0.50% of sales. 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: Dec 31 General Journal Debit Credit