Warner Company's year-end unadjusted trial balance shows accounts receivable of $118,000, allowance for doubtful accounts of $790 (credit), and sales of $470,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles Record the estimate of uncollectibles. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Bad debts expense Allowance for doubtful accounts Record entry Clear entry View general journal 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 $1,250? Amount used in the year and adjusting entry