Warner Company's year-end unadjusted trial balance shows accounts recelvable of $116,000, allowance for doubtful accounts of $770 (credit), and sales of $450,000. 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. General Journal Date Debit Credit Dec 31 Record entry Clear entry View general joumal