Warner company's year-end unadjusted trial balance shows accounts receivable of $119,000, allowance for doubtful accounts of $800. (credit) and sales of $480,000. Uncollectibles are estimated to be 1.50 % of accounts receivable.

(1) prepare the December 31 year-end adjusting entry for uncollectibles

(2) what the account would have been used in the year-end adjusting entry if the allowance amount had a year-end unadjusted debit balance of $1,300. (amount used in the year-end adjusting entry) _______