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Current Attempt in Progress A trial balance before adjustment included the following: Prepare year-end adjusting journal entries assuming that the estimate of uncollectible accounts is determined by taking: (1) 6% of gross accounts receivable, (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry) Prepare year-end adjusting journal entries assuming that the estimate of uncollectible accounts is determined by taking. (1) 6% of gross accounts receivable, (Credit account titles are outomatically indented when the amount is entered, Do not indent manually. List debit entry before credit entry.) (2) 4% of gross accounts receivable (assuming a $640 debit allowance account balance). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry)