Warner company's year-end unadjusted trial balance shows accounts receivable of $99,000, allowance for doubtful accounts of $600 credit and sales of $280,000. Uncollectibles are estimated to be 1.5% 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 $300?