- Assume the allowance method unless otherwise indicated. Your Co. had sales of $80000, an ending A/R balance of $12000, and a dr. balance of $600 in the allowance account. Record the adjusting entry if 2% of sales are uncollectible. Your Co. had sales of $72000, an ending A/R balance of $11520, and a cr. balance of $115.2 in the allowance account. Record the adjusting entry if 5% of A/R are uncollectible. Your Co. had sales of $44000, an ending A/R balance of $5720, and a cr. balance of $171.6 in the allowance account. Record the adjusting entry if 1.4% of sales are uncollectible. Your Co. had sales of $60000, an ending A/R balance of $9000, and a dr. balance of $45 in the allowance account. Record the adjusting entry if 7% of A/R are uncollectible. Your Co. had sales of $48000, an ending A/R balance of $8640. Record the year end adjusting entry if Your Co. uses the direct writeoff method and estimates 1% of sales are uncollectible. Your Co. had sales of $52000, an ending A/R balance of $5200, and a cr. balance of $104 in the allowance account. Record the adjusting entry if 1.5% of sales are uncollectible