Warner Company's year-end unadjusted trial balance shows accounts receivable of $110,000, allowance for doubtful accounts of $710 (credit), and sales of $390,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. 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 Dec 31 Record entry Clear entry View general Journal