Sa QQQ NOTE TO STUDENT: Make sure you scroll down to answer the second part of this question as well! Warner Company's year-end unadjusted trial balance shows accounts receivable of $112,000, allowance for doubtful accounts of $730 (credit), and sales of $410,000. Uncollectibles are estimated to be 1.50% of accounts receivable. 1. Prepare the December 31 year-end adjusting entry for uncollectibles. Journal entry worksheet fers the estimate of rullecbles General Journal Debit Credit View general journal