Warner Company's year-end unadjusted trial balance shows accounts receivable of $107,000, allowance for doubtful accounts of $680 (credit), and sales of $360,000. Uncollectibles are estimated to be 1.50% of accouns receivable. 1. 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 Bad debts expense Allowance for doubtful accounts 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 $700? Amount used in the year-end adjusting entry