Warner Company's year-end unadjusted trial balance shows accounts receivable of \( \$ 115,000 \), allowance for doubtful accounts of \( \$ 760 \) (credit), and sales of \( \$ 440,000 \). Uncollectibles are estimated to be \( 1.50 \% \) of accounts receivable.
1. Prepare the December 31 year-end adjusting entry for uncollectibles.
2. What amount would have been used in the year-end adjusting entry if the allowance account had a year-end unadjusted debit balance of \( \$ 1,100 \) ?