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 > 1 Record the estimate of uncollectibles. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record entry Clear entry View general journal