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. Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits General Journal Debit Credit Dec 31 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