Warner Companys year-end unadjusted trial balance shows accounts receivable of $107,000, allowance for doubtful accounts of $680 (credit), and sales of $360,000. Uncollectibles are estimated to be 1.50% of accounts receivable.

1. Prepare the December 31 year-end adjusting entry for uncollectibles.
2. What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of $700?