Warner Company's year-end unadjusted trial balance shows accounts receivable of $109,000, allowance for doubtful accounts of $700 (credit), and sales of $380,000. Uncollectibles are estimated to be 0.50% of sales. 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 General Journal Debit Credit Dec 31 Record entry Clear entry View general journal