with the calcalations why ?

Warner Company's year-end unadjusted trial balance shows accounts receivable of $115,000, allowance for doubtful accounts of $760 (credit), and sales of $440,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles No Date General Journal Credit Debit 750 1 Dec 31 Bad debts expense Allowance for doubtful accounts >> 750 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 $1,100? Amount used in the year end adjusting entry $ 2.780