Warner Company's year-end unadjusted trial balance shows accounts receivable of $116,000, allowance for doubtful accounts of $770 (credit), and sales of $450,000. Uncollectibles are estimated to be 1% of sales. Drepare the December 31 year-end adjusting entry for uncollectibles. Journal entry worksheet Record the estimate of uncollectibles. Note: Enter debits before credits 
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