Please answer this question with explanation,

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the end of the year, a company reports a balance in its Allowance for Uncollectible Accounts of $1,400 13. At (cream before any year-end adjustment. The company estimates future uncollectible accounts to be 3% of credit sales for the year. Credit sales for the year total $280,000. Record the adjustment for the allowance for uncollectible accounts using the percentage-of-credit-sales method. Date Account Debit Credit hod hard drives The price charged varies