Warner Company's year-end unadjusted trial balance shows accounts receivable of $101.000, allowance for doubtful accounts of $620 (credit), and sales of $300,000. Uncollectibles are estimated to be 150% 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 General Journal Debit Credit Date Dec 31