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 Record the estimate of uncollectibles. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journalRequired information [The following information applies to the questions displayed below.] Porto's Bakery installs a computerized manufacturing machine in its factory at the beginning of the year at a cost of $45,900. The machine's useful life is estimated at 10 years, or 399,000 units of pastries, with a $6,000 salvage value. During its second year, the machine produces 33,900 units of pastries. Determine the machine's second-year depreciation and year end book value under the straight-line method. - Depreciation expense