Warner Company's year-end unadjusted trial balance shows accounts receivable of $113,000, allowance for doubtful accounts of $740 (credit), and sales of $420,000. 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 Debit Credit Dec 31 General Journal Bad debts expense Allowance for doubtful accounts Clear entry View general Journal Record entry