The accounts of Stackhouse Company as of December 31, 1999, show Accounts Receivable, \(\$ 190,000\); Allowance for Uncollectible Accounts, \(\$ 950\) (credit balance); Sales, \(\$ 920,000\); and Sales Returns and Allowances, \(\$ 12,000\). Prepare journal entries to adjust for possible uncollectible accounts under each of the following assumptions:

a. Uncollectible accounts are estimated at \(1 \%\) of net sales.

b. The allowance is to be increased to \(3 \%\) of accounts receivable.